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~isPartOf:"CESifo working papers"
~person:"Nam, Chang-woon"
~subject:"Besteuerungsprinzip"
~subject:"Investitionsentscheidung"
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Search: ("Europäische Wirtschafts- und Währungsunion" OR "Inflation" OR "Zentralbank") AND NOT isPartOf:Wirtschaftsdienst
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Besteuerungsprinzip
Investitionsentscheidung
Inflation
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inflation
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investment decision
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Betriebliche Investitionstheorie
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tax depreciation rules
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true economic depreciation
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Nam, Chang-woon
Radulescu, Doina
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CESifo working papers
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
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Review of Asian and Pacific studies
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1
Does debt maturity matter for investment decisions?
Nam, Chang-woon
;
Radulescu, Doina
-
2004
case of prevailing
inflation
, there is a mismatch between the nominal interest rate that is a discounting factor for all …
Persistent link: https://www.econbiz.de/10011402695
Saved in:
2
Effects of tax depreciation rules on firms' investment decisions in an inflationary phase : comparison of net present values in selected OECD countries
Nam, Chang-woon
-
2001
. Therefore, in periods with
inflation
generous tax depreciation provisions do not adequately promote private investment as … designed, but partly compensate such losses caused by
inflation
. …
Persistent link: https://www.econbiz.de/10011399561
Saved in:
3
The role of tax depreciation for investment decisions : a comparison of European transition countries
Nam, Chang-woon
;
Radulescu, Doina
-
2003
of
inflation
is integrated into the model. The central issue is that the historical cost accounting method generally … partly compensate such additional tax burdens caused by
inflation
. …
Persistent link: https://www.econbiz.de/10011514138
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