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subject:"Human capital"
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~subject:"Tax incentive"
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1
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:
2
New evidence on investors' valuation of deferred tax liabilities
Hamilton, Russ
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 87-116
Persistent link: https://www.econbiz.de/10014384777
Saved in:
3
The effect of a last-minute change in the inflation Reduction Act : estimates from large corporations’ deferred tax liabilities
Zhou, Mingjun
- In:
Accounting & taxation : AT
15
(
2023
)
2
,
pp. 117-127
Persistent link: https://www.econbiz.de/10014492457
Saved in:
4
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:
5
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:
6
Investment incentives and the relative demand for skilled labor : evidence from accelerated depreciation policies in China
Zhao, Lexin
;
Fang, Hongsheng
- In:
China economic review : an international journal
73
(
2022
),
pp. 1-26
Persistent link: https://www.econbiz.de/10013484666
Saved in:
7
Investment incentives and leverage : evidence from China's accelerated depreciation policy
Zhao, Lexin
;
Fang, Hongsheng
- In:
The world economy : the leading journal on …
45
(
2022
)
11
,
pp. 3625-3649
Persistent link: https://www.econbiz.de/10013468549
Saved in:
8
Investment incentives and labor share : evidence from accelerated depreciation policy in China
Zhao, Lexin
;
Feng, Qianbin
;
Hu, Wen-Quan
- In:
Applied economics
54
(
2022
)
41
,
pp. 4751-4766
Persistent link: https://www.econbiz.de/10013411024
Saved in:
9
Human capital depreciation and returns to experience
Dinerstein, Michael
;
Megalokonomou, Rigissa
;
Yannelis, …
- In:
American economic review
112
(
2022
)
11
,
pp. 3725-3762
Persistent link: https://www.econbiz.de/10014229391
Saved in:
10
Depreciation allowances in South Africa
Calitz, Estian
;
Muwanga-Zake, Eva
;
Sithole, Alexius
; …
- In:
Journal for studies in economics and econometrics : SEE
45
(
2021
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10013173958
Saved in:
11
Tax compliance and investment incentives : firm responses to accelerated depreciation in China
Fan, Ziying
;
Liu, Yu
- In:
Journal of economic behavior & organization : JEBO
176
(
2020
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012431261
Saved in:
12
Does market power encourage or discourage investment? : evidence from the hospital market
Patel, Elena
;
Seegert, Nathan
- In:
The journal of law & economics
63
(
2020
)
4
,
pp. 667-698
Persistent link: https://www.econbiz.de/10012598353
Saved in:
13
An investigation of the value relevance of deferred tax : the mediating effect of earnings management
Soliman, Walid Shehata Mohamed Kasim
;
Ali, Karim Mansour
- In:
Investment management and financial innovations
17
(
2020
)
1
,
pp. 317-328
Persistent link: https://www.econbiz.de/10012301321
Saved in:
14
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:
15
Tax policy and heterogeneous investment behavior
Zwick, Eric
;
Mahon, James
- In:
The American economic review
107
(
2017
)
1
,
pp. 217-248
Persistent link: https://www.econbiz.de/10011643487
Saved in:
16
Impact of bonus depreciation on capital expenditures
MacPhail, Carol
;
Emekter, Riza
;
Jirasakuldech, Benjamas
- In:
Advances in taxation
24
(
2017
),
pp. 125-161
Persistent link: https://www.econbiz.de/10012225506
Saved in:
17
Deferred taxes and cost of debt: evidence from Japan
Inamura, Yumi
;
Okuda, Shin’ya
- In:
Asia-Pacific journal of accounting & economics : APJAE
24
(
2017
)
3/4
,
pp. 358-376
Persistent link: https://www.econbiz.de/10011741109
Saved in:
18
The "Triple Depreciation Line" accounting model and its application to the human capital
Rambaud, Alexandre
;
Richard, Jacques
- In:
Finance and economy for society : integrating sustainability
,
(pp. 225-252)
.
2017
Persistent link: https://www.econbiz.de/10011721197
Saved in:
19
The nature of surgeon human capital depreciation
Hockenberry, Jason M.
;
Helmchen, Lorens A.
- In:
Journal of health economics
37
(
2014
),
pp. 70-80
Persistent link: https://www.econbiz.de/10011282096
Saved in:
20
Human capital depreciation and education level
Weber, Sylvain
- In:
International journal of manpower
35
(
2014
)
5
,
pp. 613-642
Persistent link: https://www.econbiz.de/10010392912
Saved in:
21
Tax benefits of leasing
Bell, Timothy J.
;
Thomas, Jacob
- In:
Economics letters
120
(
2013
)
2
,
pp. 338-341
Persistent link: https://www.econbiz.de/10010128887
Saved in:
22
Unemployment, human capital depreciation, and unemployment insurance policy
Pollak, Andreas
- In:
Journal of applied econometrics
28
(
2013
)
5
,
pp. 840-863
Persistent link: https://www.econbiz.de/10010351097
Saved in:
23
The role of depreciation in tax planning : a study
Grosh, Partha Pratim
- In:
The IUP journal of accounting research & audit …
12
(
2013
)
4
,
pp. 56-75
Persistent link: https://www.econbiz.de/10010209253
Saved in:
24
Unemployment, human capital depreciation and pension benefits : an empirical evaluation of German data
Potrafke, Niklas
- In:
Journal of pension economics and finance
11
(
2012
)
2
,
pp. 223-241
Persistent link: https://www.econbiz.de/10009540749
Saved in:
25
Tax relief act allows 100 percent bonus depreciation for 2011
Dennis-Escoffier, Shirley
- In:
The journal of corporate accounting & finance
22
(
2010/11
)
4
,
pp. 109-112
Persistent link: https://www.econbiz.de/10009127185
Saved in:
26
Tax Amortization Benefit und Fair Value : Traumwelten auf der Spur
Hommel, Michael
;
Dehmel, Inga
- In:
Unternehmensbewertung : theoretische Grundlagen - …
,
(pp. 281-302)
.
2010
Persistent link: https://www.econbiz.de/10009127501
Saved in:
27
On the depreciation of intellectual capital accumulated within a R&D department of an industrial enterprise
Batzias, Dimitris F.
;
Sorros, John N.
- In:
Marketing and management sciences : proceedings of the …
,
(pp. 373-378)
.
2010
Persistent link: https://www.econbiz.de/10003951020
Saved in:
28
Discounting deferred tax liabilities
Nurnberg, Hugo
-
2009
Persistent link: https://www.econbiz.de/10003825970
Saved in:
29
Depreciation and income tax considerations under fuzziness
Kahraman, Cengiz
;
Kaya, İhsan
- In:
Fuzzy engineering economics with applications
,
(pp. 159-171)
.
2008
Persistent link: https://www.econbiz.de/10003755066
Saved in:
30
Human capital accumulation and depreciation
McFadden, Daniel
- In:
Review of agricultural economics : RAE
30
(
2008
)
3
,
pp. 379-385
Persistent link: https://www.econbiz.de/10003763140
Saved in:
31
Unemployment duration : policies to prevent human capital depreciation
Klaauw, Bas van der
- In:
Human capital : advances in theory and evidence
,
(pp. 170-188)
.
2007
Persistent link: https://www.econbiz.de/10003478229
Saved in:
32
Abschreibungsraten allgemeiner und beruflicher Ausbildungsinhalte : empirische Evidenz auf Basis subjektiver Einschätzungen
Ludwig, Volker
;
Pfeiffer, Friedhelm
- In:
Jahrbücher für Nationalökonomie und Statistik
226
(
2006
)
3
,
pp. 260-284
Persistent link: https://www.econbiz.de/10003324964
Saved in:
33
The role of tax depreciation for investment decisions : a comparison of European transition countries
Nam, Chang-woon
;
Radulescu, Doina
- In:
Eastern European economics
43
(
2005
)
5
,
pp. 5-24
Persistent link: https://www.econbiz.de/10003324771
Saved in:
34
More on the estimation of the human capital depreciation rate
Arrazola Vacas, María
;
Hevia Payá, José de
- In:
Applied economics letters
11
(
2004
)
3
,
pp. 145-148
Persistent link: https://www.econbiz.de/10001951306
Saved in:
35
Effects of tax depreciation rules on firms' investment decisions: a comparison of European transition countries
Nam, Chang-woon
;
Radulescu, Doina
- In:
CESifo DICE report : journal for institutional comparisons
1
(
2003
)
2
,
pp. 52-55
Persistent link: https://www.econbiz.de/10001790889
Saved in:
36
Effects of tax depreciation rules on firms' investment decisions in an inflationary phase : comparison of net present values in Japan and selected EU countries
Nam, Chang-woon
;
Nam, Kee-yung
- In:
Review of Asian and Pacific studies
(
2002
)
23
,
pp. 63-76
Persistent link: https://www.econbiz.de/10001676820
Saved in:
37
The economics of skills obsolescence : a review
Grip, Andries de
;
Loo, Jasper van
-
2002
Persistent link: https://www.econbiz.de/10001705091
Saved in:
38
When do skills become obsolete, and when does it matter?
Allen, James Patrick
;
Velden, Rolf van der
-
2002
Persistent link: https://www.econbiz.de/10001705092
Saved in:
39
The obsolescence of skill
Welch, Finis
;
Ureta, Manuelita
-
2002
Persistent link: https://www.econbiz.de/10001705094
Saved in:
40
Age and schooling vintage effects on earnings profiles in Switzerland
Ramírez, José
-
2002
Persistent link: https://www.econbiz.de/10001705100
Saved in:
41
Skills obsolescence and technological progress : an empirical analysis of expected skill shortages
Allaart, Piet C.
;
Kerkhofs, Marcel
;
Koning, Jaap de
-
2002
Persistent link: https://www.econbiz.de/10001705103
Saved in:
42
Non-biased technological change and growth
Fernández, Rosa M.
-
2002
Persistent link: https://www.econbiz.de/10001705107
Saved in:
43
Skill obsolescence and wage inequality within education groups
Gould, Eric D.
;
Moav, Omer
;
Weinberg, Bruce A.
-
2002
Persistent link: https://www.econbiz.de/10001705110
Saved in:
44
Economic transformation and the revaluation of human capital - Hungary, 1986 - 1999
Kertesi, Gábor
;
Köllő, János
-
2002
Persistent link: https://www.econbiz.de/10001705111
Saved in:
45
Whither tax depreciation?
Gravelle, Jane G.
- In:
National tax journal
54
(
2001
)
3
,
pp. 513-526
Persistent link: https://www.econbiz.de/10001620887
Saved in:
46
Tax deductibility of economic depreciation to insure invariant valuations
Samuelson, Paul Anthony
-
1972
Persistent link: https://www.econbiz.de/10001260062
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