The relevance of depreciation allowances as a fiscal policy instrument : a hybrid approach to CCCTB?
Kunka Petkova, Alfons J. Weichenrieder
| Year of publication: |
2020
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| Authors: | Petkova, Kunka ; Weichenrieder, Alfons J. |
| Published in: |
Empirica : journal of european economics. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-6911, ZDB-ID 1478725-8. - Vol. 47.2020, 3, p. 579-610
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| Subject: | CCCTB | Corporate taxation | Investment incentives | Macro fiscal policy | Finanzpolitik | Fiscal policy | Unternehmensbesteuerung | Investitionspolitik | Investment policy | Abschreibung | Depreciation | EU-Staaten | EU countries | Wirkungsanalyse | Impact assessment | Investition | Investment | Steuervergünstigung | Tax incentive | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10663-019-09441-w [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012289233