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~subject:"Fixed assets"
~subject:"Steuerpolitik"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"AfA (Absetzung für Abnutzung)"
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Fixed assets
Steuerpolitik
Abschreibung
350
Depreciation
350
Theorie
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87
Accounting valuation
63
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Betriebs-Berater : BB
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IRZ : Zeitschrift für internationale Rechnungslegung
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Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
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Schmalenbach business review : sbr
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Studies on Russian economic development : the official journal of the Institute of Economic Forecasting, Russian Academy of Sciences
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Teoretické a praktické aspekty veřejných financí
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ECONIS (ZBW)
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1
Tax incentives and corporate internationalization performance : evidence from China's accelerated depreciation policy
Feng, Qianbin
;
Zhao, Lexin
;
Xu, Yanhui
- In:
Applied economics letters
30
(
2023
)
16
,
pp. 2299-2305
Persistent link: https://www.econbiz.de/10014364918
Saved in:
2
The impact of an accelerated depreciation tax policy on employment : evidence from China
Zeng, Jing
;
Dai, Fangjie
;
Chan, Kam C.
- In:
Journal of Asian economics
86
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014477421
Saved in:
3
The tax incentives and corporate cash holdings : Evidence from a quasi-natural experiment of an accelerated depreciation tax policy for fixed assets
Zeng, Jing
;
Chan, Kam C.
- In:
International review of financial analysis
88
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014462333
Saved in:
4
Tax incentives and corporate social responsibility : the role of cash savings from accelerated depreciation policy
Tang, Meili
;
Wang, Yu
- In:
Economic modelling
116
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014513162
Saved in:
5
Die Abschreibung des Anlagevermögens : eine Bestandsaufnahme
Passardi, Marco
;
Gisler, Markus G.
- In:
Treuhand und Revision : Jahrbuch ...
(
2021
),
pp. 163-177
Persistent link: https://www.econbiz.de/10014493856
Saved in:
6
The role of leasing in the effectiveness of corporate tax policy : evidence from the 2002 bonus depreciation
Park, Jongsang
;
Sukha Shin
- In:
FinanzArchiv : European journal of public finance
76
(
2020
)
2
,
pp. 121-145
Persistent link: https://www.econbiz.de/10012602303
Saved in:
7
The effect of tax incentives on U.S. manufacturing : Evidence from state accelerated depreciation policies
Ohrn, Eric
- In:
Journal of public economics
180
(
2019
),
pp. 1-14
Persistent link: https://www.econbiz.de/10012300669
Saved in:
8
Incentivising investment through accelerated depreciation : Wartime use, economic stimulus and encouraging green technologies
Nattawoot Koowattanatianchai
;
Charles, Michael B.
; …
- In:
Accounting history : journal of the Accounting History …
24
(
2019
)
1
,
pp. 115-137
Persistent link: https://www.econbiz.de/10011997729
Saved in:
9
Characteristics of depreciation in commercial and multifamily property : an investment perspective
Bokhari, Sheharyar
;
Geltner, David
- In:
Real estate economics
46
(
2018
)
4
,
pp. 745-782
Persistent link: https://www.econbiz.de/10011971834
Saved in:
10
Intertemporal income shifting around a large tax cut : the case of depreciations
Dobbins, Laura
;
Eichfelder, Sebastian
;
Hechtner, Frank
; …
- In:
Schmalenbach business review : sbr
70
(
2018
)
4
,
pp. 313-340
Persistent link: https://www.econbiz.de/10011945446
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