Journal article | Zeitschriftenartikel
A note on depreciation allowances, taxation and risk-taking
Incentive effects of depreciation rules for risk-taking are considered. If true economic depreciation is stochastic, pro fit taxes with expected-value depreciation allowances decrease risk-taking. However, if real capital is used only in the risky sector, more generous depreciation allowances increase risk-taking. It is also shown that the incentive effect of risk-taking-revenue taxes to increase the risky fraction of investment is stronger in the case of more generous depreciation allowances. (author's abstract)
- ISSN
-
0784-5197
- Umfang
-
Seite(n): 161-165
- Sprache
-
Englisch
- Erschienen in
-
Finnish economic papers, 3(2)
- Thema
-
Wirtschaft
Öffentliche Finanzen und Finanzwissenschaft
Besteuerung
Risikoverhalten
Risiko
Anreizsystem
Ökonomie
Investition
Steuern
Abschreibung
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Konrad, Kai A.
- Ereignis
-
Veröffentlichung
- (wann)
-
1990
- Handle
- Letzte Aktualisierung
- 21.06.2024, 16:27 MESZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
GESIS - Leibniz-Institut für Sozialwissenschaften. Bibliothek Köln. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
GESIS - Leibniz-Institut für Sozialwissenschaften. Bibliothek Köln. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Zeitschriftenartikel
Beteiligte
- Konrad, Kai A.
Entstanden
- 1990
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