The Role Of Tax Depreciation For Investment Decisions
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The Role Of Tax Depreciation For Investment Decisions
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Author : Chang-woon Nam
language : en
Publisher:
Release Date : 2003
The Role Of Tax Depreciation For Investment Decisions written by Chang-woon Nam and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Corporations categories.
Tax Holidays And Investment
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Author : Jack M. Mintz
language : en
Publisher: World Bank Publications
Release Date : 1989
Tax Holidays And Investment written by Jack M. Mintz and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Capital investments categories.
The tax holiday -- designed to encourage capital investments -- actually penalizes long -term investments in some countries with high inflation rates and relatively fast writeoffs for depreciable capital.
Investment Decisions And Depreciation Choices Under A Discretionary Tax Depreciation Rule
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Author : J. Wielhouwer
language : en
Publisher:
Release Date : 2017
Investment Decisions And Depreciation Choices Under A Discretionary Tax Depreciation Rule written by J. Wielhouwer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
Prior studies have shown limited impact of the US bonus depreciation rules on firm investments during economic downturns. In this article we study the effects of a set of more flexible rules - discretionary tax depreciation (DTD) - introduced in the Netherlands during the 2009-2011 economic crisis. Our simulation results show DTD, which allows firms to accelerate and also to postpone depreciation, to be much more effective than bonus depreciation in reducing the expected value of tax payments, especially in crisis periods. Using a sample of 325 clients of a single office of a Dutch accounting firm, we show that DTD has led to higher investments in assets qualifying for discretionary depreciation for firms that faced the highest marginal tax rate. For other firms, the additional investments crowd out investments in assets that do not qualify for DTD. Our analysis on the actual depreciation choices reveals that firms postpone depreciation when facing losses or loss carryforwards, or to smooth taxable income under the progressive tax system. Our results suggest that a fiscal policy that permits firms to postpone depreciation, as well as to accelerate, may stimulate investment.
Business Taxation And Financial Decisions
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Author : Deborah Schanz
language : en
Publisher: Springer Science & Business Media
Release Date : 2010-10-17
Business Taxation And Financial Decisions written by Deborah Schanz and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-10-17 with Business & Economics categories.
Managerial decisions are considerably influenced by taxes: e.g. the choice of location, buying or leasing decisions, or the proper mix of debt and equity in the company's capital structure increasingly demand qualified employees in an economic environment that is becoming more and more complex. Due to the worldwide economic integration and constant changes in tax legislation, companies are faced with new challenges – and the need for information and advice is growing accordingly. This book's goal is to identify and quantify possible tax effects on companies' investment strategies and financing policies. It does not focus on details of tax law, but instead seeks to address students and practitioners focusing on corporate finance, accounting, investment banking and strategy consulting.
Some Elements Shaping Investment Decisions
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Author : United States. Congress. Joint Economic Committee
language : en
Publisher:
Release Date : 1962
Some Elements Shaping Investment Decisions written by United States. Congress. Joint Economic Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1962 with Capital investments categories.
Effects Of Tax Depreciation Rules On Firms Investment Decisions In An Inflationary Phase
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Author : Chang Woon Nam
language : en
Publisher:
Release Date : 2001
Effects Of Tax Depreciation Rules On Firms Investment Decisions In An Inflationary Phase written by Chang Woon Nam and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with categories.
Economic Evaluation And Investment Decision Methods
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Author : Franklin J. Stermole
language : en
Publisher:
Release Date : 1977
Economic Evaluation And Investment Decision Methods written by Franklin J. Stermole and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Capital investments categories.
Variability Of Private Investment In Plant And Equipment Some Elements Shaping Investment Decisions
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Author : United States. Congress. Joint Economic Committee
language : en
Publisher:
Release Date : 1962
Variability Of Private Investment In Plant And Equipment Some Elements Shaping Investment Decisions written by United States. Congress. Joint Economic Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1962 with Capital investments categories.
Tax Depreciation Policy And Investment Theory
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Author : Stanford University. Applied Mathematics and Statistics Laboratory
language : en
Publisher:
Release Date : 1962
Tax Depreciation Policy And Investment Theory written by Stanford University. Applied Mathematics and Statistics Laboratory and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1962 with Economics categories.
Tax Policy And Investment
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Author : Kevin A. Hassett
language : en
Publisher:
Release Date : 1996
Tax Policy And Investment written by Kevin A. Hassett and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business enterprises categories.
In this paper, we summarize recent advances in the study of effects of tax policy on the fixed investment decisions of firms. We attempt to identify consensus where it has been achieved and to highlight important unresolved issues. In addition, we discuss the implications of recent findings for the analysis of policy options, and discuss arguments for and against long-run tax policy that favors business investment spending.