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Optimal Tax Reduction by Depreciation : A Stochastic Model

Author

Listed:
  • Berg, M.
  • De Waegenaere, A.M.B.

    (Tilburg University, Center For Economic Research)

  • Wielhouwer, J.L.

    (Tilburg University, Center For Economic Research)

Abstract

No abstract is available for this item.

Suggested Citation

  • Berg, M. & De Waegenaere, A.M.B. & Wielhouwer, J.L., 1996. "Optimal Tax Reduction by Depreciation : A Stochastic Model," Discussion Paper 1996-102, Tilburg University, Center for Economic Research.
  • Handle: RePEc:tiu:tiucen:e0cfb53a-86e6-4bd8-992d-ea29b609c863
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    References listed on IDEAS

    as
    1. Jorgenson, Dale W, 1996. "Empirical Studies of Depreciation," Economic Inquiry, Western Economic Association International, vol. 34(1), pages 24-42, January.
    2. Wakeman, Lee MacDonald, 1980. "Optimal tax depreciation," Journal of Accounting and Economics, Elsevier, vol. 2(3), pages 213-237, December.
    3. Richard P. Brief & Hector R. Anton, 1987. "An index of growth due to depreciation," Contemporary Accounting Research, John Wiley & Sons, vol. 3(2), pages 394-407, March.
    4. Sidney Davidson & David F. Drake, 1961. "Capital Budgeting and the "Best" Tax Depreciation Method," The Journal of Business, University of Chicago Press, vol. 34, pages 442-442.
    5. Remer, Donald S. & Nieto, Armando P., 1993. "Comparison of depreciation and corporate tax policies between the countries of the North American free trade area (NAFTA) and the European Community (EC)," International Journal of Production Economics, Elsevier, vol. 32(3), pages 335-354, November.
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    Cited by:

    1. Arkin Vadim & Arkina Svetlana & Slastnikov Alexander, 2003. "Investment Stimulation by a Depreciation Mechanism," EERC Working Paper Series 02-05e, EERC Research Network, Russia and CIS.

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