Indian currency is sharply depreciated against word currencies and especially dollar. There are many factors responsible for it such as high demand for dollars, improved strength of US economy, increased prices of oil, wider current account deficit, lower GDP growth rate, high demand for gold,...

On theoretical grounds alone, there is no a priori reason why higher taxes should reduce the desired capital stock, since a tax increase reduces marginal returns but also increases depreciation and interest payment allowances. Using a panel of Chilean corporations, this paper estimates a...

This paper presents estimates of the R&D depreciation rate using survey data on Australian inventions. Its novelty is twofold. First, it relies on direct observation of the revenue streams of inventions. This is in sharp contrast with previous studies, which all rely on models based on indirect...

In this article, Johnson argues that Treasury loses on every sale of depreciable property because the present value of the extra depreciation deductions from the basis step-up is greater than the capital gains tax collected on the sale. He proposes that section 1239 be amended to extend ordinary...

Prior studies have shown limited impact of the US bonus depreciation rules on firm investments during economic downturns. In this article we study the effects of a set of more flexible rules – discretionary tax depreciation (DTD) – introduced in the Netherlands during the 2009-2011 economic...

This papers explores the effects of real exchange rate depreciations on growth across sectors, identifying export, cost, and import-penetration channels. It tests the existence and magnitude of these channels in a panel difference-in-difference methodology. Sectors that export more to begin...