accumulated investment and the market value of land owned by corporations (that is, the Tobin's average 'q' is much smaller than … estimate of the capital stock and its depreciation to those offered in the National Accounts. The basic difference is that the … depreciation rates underlying our calculations are substantially lower than those used in the Japanese National Accounts, and …

This paper presents estimates of the R&D depreciation rate using survey data on Australian inventions. Its novelty is … presents estimates of the effect of patent protection on the depreciation rate. Results suggest that the yearly depreciation … rate varies in a range of 1 to 5 per cent, although the depreciation rate is stronger in the first two years of inventions …

added ("net labor share") may be more important in some settings, however, because depreciation is not consumed. In this …

We estimate the effect of temporary tax incentives on equipment investment using shifts in accelerated depreciation …. Analyzing data for over 120,000 firms, we present three findings. First, bonus depreciation raised investment in eligible …

maximizing the property's depreciation tax shelter net of all capital gain taxes and transaction costs.This paper develops a … dynamic programming model in which the optimal trading strategies and depreciation methods of all investors in a property are … simultaneously determined. The effects of inflation, depreciation, recapture and choice of depreciation method are analyzed, and the …

We develop a forward‐looking profit model to estimate the depreciation rates of business R&D capital. By using data …‐specific R&D depreciation rates. The results comprise a set of R&D depreciation rates for major U.S. high-tech industries. They … percent and vary across industries. The relative ranking of the constant R&D depreciation rates among industries is consistent …

have significantly higher growth in market capitalization, but significantly lower growth in net income (when measured in …