Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule
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- Type
- article
- Published
- 2017-02-19
- Cited by
- 19
- References
- 37
- Access
- Open access
- OpenAlex
- https://openalex.org/W1756228377
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:153535448
Keywords
Depreciation (economics), Taxable income, Consumption of fixed capital, Economics, Monetary economics
References
- Tax Incentives and Business Investment: Evidence from German Bonus Depreciation
- The Effects of Temporary Partial Expensing on Investment Incentives in the United States
- Agency Costs and Efficiency of Business Capital Investment: Evidence from Quarterly Capital Expenditures
- Explaining Underutilization of Tax Depreciation Deductions: Empirical Evidence from Norway
- Optimal Tax Depreciation Under A Progressive Tax System
- Taxation, Information, and Economic Organization.
- The Common Structure of Statistical Models of Truncation, Sample Selection and Limited Dependent Variables and a Simple Estimator for Such Models
- DEFERRED TAX POSITIONS AND INCENTIVES FOR CORPORATE BEHAVIOR AROUND CORPORATE TAX CHANGES
- Dynamic tax depreciation strategies
- Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments
- Causes, benefits, and risks of business tax incentives
- Investment Incentives and Corporate Tax Asymmetries
- Optimal tax depreciation lives and charges under regulatory constraints
- What To Do (and Not to Do) with Time-Series Cross-Section Data
- Optimal tax depreciation
- Optimal tax depreciation with uncertain future cash-flows
- Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-In Effect
- Selection models in accounting research
- Transferring risk preferences from Taxes to investments
- Over-investment of free cash flow
Cited by
- How do tax incentives affect business investment? Evidence from German bonus depreciation
- Do Tax Incentives Reduce Investment Quality?
- Depreciation allowances in South Africa
- Real Effects of Corporate Taxation: A Review
- Tax incentives and corporate social responsibility: The role of cash savings from accelerated depreciation policy
- Do tax incentives affect investment quality?
- Why is it so hard to provide a faithful representation? The impact of indirectly evoked incentives on the accounting policy decision and the accountant’s subsequent post-decision distortion
- How Do Tax Incentives Affect Firm Value? Evidence from China
- Capital tax incentives and firm innovation: evidence from accelerated depreciation in China
- Management of sustainable investments: A comprehensive financial evaluation of wind energy facilities in Kastamonu
- A Depreciation Method Based on Perceived Information Asymmetry in the Market for Electric Vehicles in Colombia
- Real effects of investment tax incentives: evidence from Italian private firms
- Bonus depreciation as instrument for structural economic policy: effects on investment and asset structure
- 실증 세무회계 연구의 동향과 미래 연구 방향
- Does the accelerated depreciation policy promote the intelligent transformation of manufacturing firms? — Evidence from China
- Unintended consequences of tax incentives on the accounting quality of private firms
- Tax Incentive and Firm Strategic Change: Evidence from China Accelerated Depreciation Policy
- Real Effects of Corporate Taxation: A Review
- Impact of Bonus Depreciation on Capital Expenditures
- Arbeitskreis Quantitative Steuerlehre Quantitative Research in Taxation – Discussion Papers
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