TAX DEPRECIATION POLICY AND INVESTMENT THEORY

被引：29

|

作者：

SMITH, VL

机构：

来源：

INTERNATIONAL ECONOMIC REVIEW | 1963年 / 4卷 / 01期

关键词：

D O I：

10.2307/2525457

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

收藏

页码：80 / 91

页数：12

相关论文

共 50 条

[1] INVESTMENT BEHAVIOR, MEASUREMENT OF DEPRECIATION, AND TAX POLICY
COEN, RM
AMERICAN ECONOMIC REVIEW, 1975, 65 (01): : 59 - 74
[2] Optimal Dynamic Investment Policy for Different Tax Depreciation Rates and Economic Depreciation Rates
J. L. Wielhouwer
A. De Waegenaere
P. M. Kort
Journal of Optimization Theory and Applications, 2000, 106 : 23 - 48
[3] Optimal dynamic investment policy for different tax depreciation rates and economic depreciation rates
Wielhouwer, JL
De Waegenaere, A
Kort, PM
JOURNAL OF OPTIMIZATION THEORY AND APPLICATIONS, 2000, 106 (01) : 23 - 48
[4] Temporary investment tax incentives: Theory with evidence from bonus depreciation
House, Christopher L.
Shapiro, Matthew D.
AMERICAN ECONOMIC REVIEW, 2008, 98 (03): : 737 - 768
[5] Depreciation-policy changes: tax, earnings management, and investment opportunity incentives
Keating, AS
Zimmerman, JL
JOURNAL OF ACCOUNTING & ECONOMICS, 1999, 28 (03): : 359 - 389
[6] Tax policy and farm capital investment: Section 179 expensing and bonus depreciation
Williamson, James M.
Stutzman, Sarah
AGRICULTURAL FINANCE REVIEW, 2016, 76 (02) : 246 - 269
[7] EFFECTS OF TAX DEPRECIATION POLICY AND INVESTMENT INCENTIVES ON OPTIMAL EQUIPMENT REPLACEMENT DECISIONS
CHISHOLM, AH
AMERICAN JOURNAL OF AGRICULTURAL ECONOMICS, 1974, 56 (04) : 776 - 783
[8] DEPRECIATION POLICY AND THE INVESTMENT STREAM
HUGGINS, HD
CHANG, ER
SOCIAL AND ECONOMIC STUDIES, 1956, 5 (02) : 170 - 184
[9] Tax policy uncertainty and corporate investment - A theory of tax-induced investment spurts
Alvarez, LHR
Kanniainen, V
Sodersten, J
JOURNAL OF PUBLIC ECONOMICS, 1998, 69 (01) : 17 - 48
[10] Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule
Wielhouwer, Jacco L.
Wiersma, Eelke
EUROPEAN ACCOUNTING REVIEW, 2017, 26 (03) : 603 - 627

← 1 2 3 4 5 →