Explaining underutilization of tax depreciation deductions : empirical evidence from Norway
Year of publication: |
2003
|
---|---|
Authors: | Aarbu, Karl Ove ; MacKie-Mason, Jeffrey K. |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 10.2003, 3, p. 229-257
|
Subject: | Abschreibung | Depreciation | Verlust | Loss | Bilanzpolitik | Accounting policy | Befolgungskosten | Compliance costs | Norwegen | Norway | 1988-1993 |
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