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  • Search: subject:"Abschreibung"
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Year of publication
Subject
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Abschreibung 290 Depreciation 275 Theorie 126 Theory 121 Investition 52 Investment 51 Accounting valuation 44 Bilanzielle Bewertung 44 Unternehmensbesteuerung 31 Humankapital 30 Schätzung 30 Estimation 29 Human capital 29 Corporate taxation 27 Investitionsentscheidung 24 Kapitalkosten 24 USA 23 Capital stock 22 Investment decision 22 Kapitalstock 22 United States 22 Cost of capital 21 Steuerwirkung 21 Tax incentive 21 Steuervergünstigung 20 Deutschland 19 Germany 17 Tax effects 17 Productivity 13 Produktivität 13 Capital income tax 12 Kapitalertragsteuer 12 Steuerpolitik 12 Comparison 11 Industrial research 11 Industrieforschung 11 Inflation 11 Tax policy 11 Technischer Fortschritt 11 Technological change 11
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Online availability
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Free 293 CC license 5
Type of publication
All
Book / Working Paper 269 Article 24
Type of publication (narrower categories)
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Working Paper 117 Graue Literatur 108 Non-commercial literature 108 Arbeitspapier 105 Article in journal 18 Aufsatz in Zeitschrift 18 Article 5 Hochschulschrift 4 Thesis 2 Aufsatzsammlung 1
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Language
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English 275 German 18
Author
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Hall, Bronwyn H. 7 Dinerstein, Michael 6 Doms, Mark E. 6 Dunn, Wendy E. 6 Eichfelder, Sebastian 6 Megalokonomou, Rigissa 6 Sichel, Daniel E. 6 Yannelis, Constantine 6 Oliner, Stephen 5 Schneider, Kerstin 5 Yoshida, Jiro 5 Ackermann, Hagen 4 Biørn, Erik 4 Engel, Eduardo 4 Fochmann, Martin 4 Jaffe, Adam B. 4 Lund, Diderik 4 Nam, Chang-woon 4 Ando, Albert 3 Bustos, Álvaro 3 Choi, Hak 3 De Rassenfosse, Gaétan 3 De Waegenaere, Anja 3 Diewert, Walter E. 3 Dueker, Michael 3 Escribá Pérez, Francisco Javier 3 Furlanetto, Francesco 3 Galetovic P., Alexander 3 Geltner, David 3 Geske, Michael J. 3 Grochulski, Borys 3 Knieps, Günter 3 Konrad, Kai A. 3 Küpper, Hans-Ulrich 3 Langen, René 3 Laureys, Lien 3 Miyagawa, Tsutomu 3 Oestreicher, Andreas 3 Oulton, Nicholas 3 Panteghini, Paolo 3
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Institution
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National Bureau of Economic Research 15 European Centre for the Development of Vocational Training 3 Institut for Nationaløkonomi <Kopenhagen> 2 Center for Economic Research <Tilburg> 1 Federal Reserve Bank of San Francisco 1 Federal Reserve Bank of St. Louis 1 Kanada / Micro-Economic Analysis Division 1 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 1 Think Forward Initiative 1 Universitetet i Oslo / Økonomisk institutt 1
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Published in...
All
NBER Working Paper 15 NBER working paper series 15 CESifo working papers 9 Working paper / National Bureau of Economic Research, Inc. 8 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 5 Working paper 4 BEA working papers 3 Discussion paper / University of British Columbia, Department of Economics 3 IMF working papers 3 Memorandum 3 Memorandum / Department of Economics, University of Oslo 3 Working papers / Bank of England 3 Arbeitspapier / HHL, Leipzig Graduate School of Management 2 Boston Univ. School of Law, Law and Economics Research Paper 2 CESifo DICE Report 2 CESifo Working Paper Series 2 Discussion paper / Institut de Recherches Économiques et Sociales de l'Université Catholique de Louvain 2 Diskussionsbeiträge / Institut für Verkehrswissenschaft und Regionalpolitik 2 Finance and economics discussion series 2 IZA Discussion Paper 2 Institut Finanzen und Steuern : ifst 2 Journal of public economic theory 2 The Canadian productivity review 2 Working paper / Department of Economics, Copenhagen Business School 2 Working paper / Norges Bank 2 ZEW Discussion Papers 2 AIUB business and economics working paper series 1 Analele Universitătii Dunărea de Jos Galaţi 1 BLS working papers 1 Bank of England Working Paper 1 Bochumer Beiträge zur Unternehmensführung und Unternehmensforschung 1 Budapest working papers on the labour market : BWP 1 Bulletin / Reserve Bank of Australia 1 CASE network reports 1 CERGE-EI Working Paper Series 1 CESifo Working Paper 1 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 1 CFM discussion paper series 1 Center Discussion Paper 1 Center discussion paper / Economic Growth Center, Yale University 1
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Source
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ECONIS (ZBW) 274 EconStor 17 BASE 1 RePEc 1
Showing 1 - 10 of 293
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Bonus depreciation as instrument for structural economic policy : effects on investment and asset structure
Eichfelder, Sebastian; Knaisch, Jonas David; Schneider, … - 2025
We analyze how the expiration of a regional bonus depreciation regime in eastern Germany (Development Area Law, DAL) affected real investments and asset structures of establishments in the manufacturing sector. Our rich administrative data allow us not only to identify the aggregate effect, but...
Persistent link: https://www.econbiz.de/10015210235
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Identifying the depreciation rate of durables from marginal spending responses
Cao, Jin; Cui, Chao; Dinger, Valeriya; Holm, Martin Blomhoff - 2025
Persistent link: https://www.econbiz.de/10015396802
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Axioms of depreciation methods
Arata, Eiko; Hokari, Toru - 2025
Persistent link: https://www.econbiz.de/10015202451
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Post-prime football player valuations : depreciation difference between the English Premier League and the top European leagues
Liu, James - 2025
This study explores market value depreciation among soccer players across the top five European leagues, addressing a critical gap in the sports finance literature by focusing on post-prime valuation dynamics. Leveraging a dataset from the 2023/2024 season, player market values and attributes...
Persistent link: https://www.econbiz.de/10015338352
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How property rents and expenses depreciate : a case of Tokyo office properties
Yoshida, Jiro; Kawai, Kohei; Geltner, David; Shimizu, … - In: Journal of real estate research : JRER ; a publication … 46 (2024) 3, pp. 272-307
Persistent link: https://www.econbiz.de/10015196637
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How a passive depreciation of U.S. specific tariffs may affect imports
Phillips, Paul - 2024
Persistent link: https://www.econbiz.de/10015162811
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Fighting depreciation and inflationary pressures
Astrov, Vasily - 2024
The Russian authorities have been battling strong depreciation pressures, with the rouble having lost around 30% of its value since early 2023 (and inflationary pressures having risen strongly). The main reason for this is the declining supply of foreign exchange from foreign trade transactions,...
Persistent link: https://www.econbiz.de/10015065597
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Constructing BEA highways and streets net wealth stocks with detailed types of investment and engineering-based estimates of depreciation
Fraumeni, Barbara M.; Kornfeld, Robert - 2024
This paper builds on a previous paper by the authors (Kornfeld and Fraumeni, 2022) that primarily used U.S. Federal Highway Administration Highway Statistics data to disaggregate investment in highways and streets into more detailed types to produce updated estimates of net wealth stocks and...
Persistent link: https://www.econbiz.de/10014584337
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How property rents and expenses depreciate : a case of Tokyo office properties
Yoshida, Jiro; Kawai, Kohei; Geltner, David; Shimizu, … - 2024
Persistent link: https://www.econbiz.de/10015125375
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Does exchange rate volatility affect the impact of appreciation and depreciation on the trade balance? : a nonlinear bivariate approach
Bosupeng, Mpho; Naranpanawa, Athula; Su, Jen-je - In: Economic modelling 130 (2024), pp. 1-21
Persistent link: https://www.econbiz.de/10014451157
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