Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries

Research, Preprint OPEN
Nam, Chang Woon;
(2001)
  • Publisher: Center for Economic Studies and Ifo Institute (CESifo) Munich
  • Subject: true economic depreciation | OECD | investment decision | tax depreciation rules | net present value model | corporate tax | inflation | true economic depreciation, tax depreciation rules, corporate tax, investment decision, net present value model, inflation, OECD
    • ddc: ddc:330

This study compares incentive effects of various tax depreciation methods which are currently employed in selected OECD countries. Their generosity is determined on the basis of Samuelson’s true economic depreciation. For this purpose, the present value model is appli... View more
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