2005
DOI: 10.1080/00128775.2005.11041114
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The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries

Abstract: This study compares incentive effects of various tax depreciation methods currently adopted in European transition economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in combination with different corporate tax rates. Their generosity is determined on the basis of Samuelson's true economic depreciation. For this purpose, the present value model is applied under the particular consideration of different financial structures. In this context t… Show more

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Cited by 8 publications
(10 citation statements)
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“…IE ad 0 , IE fd 0 and IE ita 0 ) are greater than FP sld 0 (Nam and Radulescu, 2003). Table 1 illustrates NPV under different tax concession measures calculated using standard parameter assumptions in an economy without inflation (i.e.…”
Section: Effects Of Various Vorporate Tax Concession Measures On Invementioning
confidence: 98%
See 2 more Smart Citations
“…IE ad 0 , IE fd 0 and IE ita 0 ) are greater than FP sld 0 (Nam and Radulescu, 2003). Table 1 illustrates NPV under different tax concession measures calculated using standard parameter assumptions in an economy without inflation (i.e.…”
Section: Effects Of Various Vorporate Tax Concession Measures On Invementioning
confidence: 98%
“…And the TED rate is the same rate at which the gross return declines in the course of time: i.e. the TED rate ¼ a (Nam and Radulescu, 2003).…”
Section: Effects Of Various Vorporate Tax Concession Measures On Invementioning
confidence: 99%
See 1 more Smart Citation
“…And the TED rate is the same rate at which the gross return declines in the course of time: i.e. the TED rate = α (Atkinson and Stiglitz, 1980;Sinn, 1987;Alvarez, Kanniainen and Södersten, 2000;Nam and Radulescu, 2005).…”
Section: Nominal Net Present Value Modelmentioning
confidence: 99%
“…A similar examination can also be carried out based on the present value model (Atkinson and Stiglitz, 1980;Nam and Radulescu, 2005). In other words this study argues that discrete investment choices of profit-maximising SMEs are dependent on the post-tax net present value.…”
mentioning
confidence: 99%