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~subject:"Fixed assets"
~subject:"Tax policy"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"AfA (Absetzung für Abnutzung)"
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Fixed assets
Tax policy
Abschreibung
345
Depreciation
345
Theorie
86
Theory
86
Accounting valuation
62
Bilanzielle Bewertung
62
Deutschland
51
Germany
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48
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25
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Tax incentive
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Aufsatz in Zeitschrift
Article in journal
34
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7
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Hoffmann, Wolf-Dieter
5
Lüdenbach, Norbert
3
Chan, Kam C.
2
Zeng, Jing
2
Šaroch, Stanislav
2
Adkins, Roger
1
Bokhari, Sheharyar
1
Bruce, Don
1
Bäuml, Swen O.
1
Charles, Michael B.
1
Dai, Fangjie
1
Dawo, Sascha
1
Deskins, John
1
Dobbins, Laura
1
Eddie, Ian
1
Eichfelder, Sebastian
1
Feng, Qianbin
1
Geltner, David
1
Gissel, Jodi L.
1
Gravelle, Jane G.
1
Gurley-Calvez, Tami
1
Haaker, Andreas
1
Hechtner, Frank
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Hundsdoerfer, Jochen
1
Jackson, Scott B.
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Klamar, Nils
1
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1
Küting, Karlheinz
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Lonergan, Wayne
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Müller, Stefan
1
Nattawoot Koowattanatianchai
1
Oestreicher, Andreas
1
Ohrn, Eric
1
Park, Jongsang
1
Paxson, Dean A.
1
Pronyaeva, Lyudmila Ivanovna
1
Reinke, Jens
1
Riegler, Günter
1
Rodgers, Theodore C.
1
Schoor, Hans Walter
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Betriebs-Berater : BB
3
IRZ : Zeitschrift für internationale Rechnungslegung
2
StuB
2
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
1
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
1
Agricultural finance review
1
Applied economics letters
1
Der Betrieb
1
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1
European accounting review
1
European journal of operational research : EJOR
1
FinanzArchiv : public finance analysis
1
International review of financial analysis
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Journal of Asian economics
1
Journal of accounting education
1
Journal of entrepreneurship and public policy : JEPP
1
Journal of public economics
1
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
1
Managerial finance
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National tax journal
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PiR
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Politická ekonomie : teorie, modelování, aplikace
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Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
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RWZ aktuell : Recht & Rechnungswesen
1
Real estate economics
1
Review of business & finance studies : RBFS
1
Schmalenbach business review : sbr
1
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
1
Studies on Russian economic development : the official journal of the Institute of Economic Forecasting, Russian Academy of Sciences
1
Teoretické a praktické aspekty veřejných financí
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ECONIS (ZBW)
34
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1
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:
2
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:
3
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:
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
The role of leasing in the effectiveness of corporate tax policy : evidence from the 2002 bonus depreciation
Park, Jongsang
;
Sukha Shin
- In:
FinanzArchiv : public finance analysis
76
(
2020
)
2
,
pp. 121-145
Persistent link: https://www.econbiz.de/10012602303
Saved in:
6
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:
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
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
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
Investment decisions and depreciation choices under a discretionary tax depreciation rule
Wielhouwer, Jacco L.
;
Wiersma, Eelke
- In:
European accounting review
26
(
2017
)
3
,
pp. 603-627
Persistent link: https://www.econbiz.de/10011814509
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