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Optimal Tax Reduction by Depreciation : A Stochastic Model

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

    (Tilburg University, School of Economics and Management)

  • Wielhouwer, J.L.

    (Tilburg University, School of Economics and Management)

Abstract

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Suggested Citation

  • Berg, M. & De Waegenaere, A.M.B. & Wielhouwer, J.L., 1996. "Optimal Tax Reduction by Depreciation : A Stochastic Model," Other publications TiSEM e0cfb53a-86e6-4bd8-992d-e, Tilburg University, School of Economics and Management.
    • Handle: RePEc:tiu:tiutis:e0cfb53a-86e6-4bd8-992d-ea29b609c863
    as

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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. 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.
    4. 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.
    5. 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.
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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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