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The Case for Accelerated Depreciation

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  • Evsey D. Domar

Abstract

Introduction, 493. — I. Assumptions, 494. — II. Financing investment from internal funds, 496. — III. Various schemes of accelerated depreciation, 499: the American system, 500; the British system, 504; the hybrid system, 506. — IV. Conclusion, 508. — Mathematical appendix, 513.

Suggested Citation

  • Evsey D. Domar, 1953. "The Case for Accelerated Depreciation," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 67(4), pages 493-519.
    • Handle: RePEc:oup:qjecon:v:67:y:1953:i:4:p:493-519.
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    File URL: http://hdl.handle.net/10.2307/1883597
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    Cited by:

    1. E. Mark Curtis & Daniel G. Garrett & Eric C. Ohrn & Kevin A. Roberts & Juan Carlos Suárez Serrato, 2021. "Capital Investment and Labor Demand," NBER Working Papers 29485, National Bureau of Economic Research, Inc.
    2. Kyriakos Emmanouilidis & Christos Karpetis & Erotokritos Varelas & Spyros Zikos, 2017. "The dynamic evolution of the Greek regional net fixed capital time series," Economic Change and Restructuring, Springer, vol. 50(3), pages 211-238, August.
    3. Adkins, Roger & Paxson, Dean, 2013. "The effect of tax depreciation on the stochastic replacement policy," European Journal of Operational Research, Elsevier, vol. 229(1), pages 155-164.

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