haku: @author Sureth, C. / yhteensä: 2
viite: 2 / 2
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| Tekijä: | Sureth, C. Konig, R. |
| Otsikko: | Die okonomischen Auswirkungen der Anderungen der steuerlichen Abschreibungs modalitaten |
| Lehti: | Betriebswirtschaft
2002 : MAY-JUN, VOL. 62:3, p. 260-272 |
| Asiasana: | TAXATION TAX POLICY INVESTMENT ANALYTICAL REVIEW |
| Kieli: | ger |
| Tiivistelmä: | The authors of the article state that focusing solely on the changes in depreciation allowances; this paper shows that the recent tax reform reduces the after-tax rate of return of real investment. Considering tax rate reduction and the reform of depreciation allowances simultaneously, the analysis demonstrates that the investment object becomes relatively less attractive, although the rate of return after taxes in most cases increases. Effective tax rates prove a reduction of the existing preferential taxation treatment for marginal but not for inframarginal investments. The paper provides a substantial list of references on this subject. |
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