Search Results - subject_exact:"AfA (Absetzung für Abnutzung)"

Depreciation and net capital services : how much do intangibles contribute to economic growth?

O'Mahony, Mary; Weale, Martin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665726

Explosive depreciation and expectation-driven overshooting : evidence from the GSADF test

Park, Jee Won; Kim, Hyo Sang - 2026

This paper examines whether episodes of sharp depreciation in East and Southeast Asian currencies reflect currency-specific instability or the regional transmission of the global dollar cycle. We apply the generalized supremum augmented Dickey-Fuller (GSADF) test of Phillips et al. (2015) to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060489

Vintage depreciation, user costs, and total factor productivity : theory and identification for real estate capital

Shimizu, Chihiro - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620202

Transcending boundaries and breaking social safety nets : how digital platforms reorganize the market and exacerbate economic insecurity

Liu, Tiantian - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062964

Axioms of depreciation methods

Arata, Eiko; Hokari, Toru - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015202451

Bonus depreciation as instrument for structural economic policy : effects on investment and asset structure

Eichfelder, Sebastian; Knaisch, Jonas David; Schneider, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016081503

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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

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10015338352

Tax evasion and optimal government interventions

Ergene, Salim - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015471130

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Tax evasion and optimal government interventions

Ergene, Salim - 2025

Book / Working Paper

The impact of currency depreciation and foreign exchange positions on bank lending : evidence from an emerging market

Bagsic, Cristeta; Bayangos, Veronica; Moreno, Ramon; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015412058

Can tax incentives promote corporate digital transformation? : evidence from China's accelerated depreciation of fixed assets policy

Wang, Bao; Wang, Xueyi; Qin, Cheng - 2025

The motivational effects of tax incentives in promoting corporate digital transformation have attracted significant attention. Drawing on data from A-share listed companies between 2012 and 2022, this study employs a staggered difference-in-differences model based on the accelerated depreciation...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432345

The unexpected upside of depreciation : bridging Europe's income divide

Boitier, Alvaro; Stracca, Livio - 2025

This paper investigates the impact of foreign exchange (FX) shocks on income inequality across 31 European countries from 2003 to 2021. Leveraging a unique database of household-level longitudinal data from the European Union Statistics on Income and Living Conditions (EU-SILC) and exchange rate...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015434003

Endogenous growth, skill obsolescence, and optimal monetary policy

Lechthaler, Wolfgang; Tesfaselassie, Mewael F. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015427008

Parameter estimation for DSGE models

Ädílhanova, Zarina; Andrus, Yuliya - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562242

The effects of sickness absence on job insecurity via skills obsolescence : a longitudinal study

Messioui, Angela; van Vuuren, Tinka - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614186

The relationship between leverage and profitability : the role of tax depreciation allowances

Koussis, Nicos; Menoncin, Francesco; Panteghini, Paolo - 2025

We extend Trade-Off Theory (TOT) by assuming that EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization), rather than EBIT (Earnings Before Interest and Taxes), follows a Geometric Brownian Motion (GBM), and we thus consider the role of tax depreciation allowances (TDA) in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015414038

Identifying the depreciation rate of durables from marginal spending responses

Cao, Jin; Cui, Chao; Dinger, Valeriya; Holm, Martin Blomhoff - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015396802

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Identifying the depreciation rate of durables from marginal spending responses

Cao, Jin; Cui, Chao; Dinger, Valeriya; Holm, Martin Blomhoff - 2022

Book / Working Paper

Vintage effects in commercial real estate and the dynamics of the built environment

Rouwendal, Jan; Levkovich, Or; Buitelaar, Edwin; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015560416

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://ebvufind01.dmz1.zbw.eu/10014584337

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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

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10015065597

The backfired effect of bonus depreciation policy on corporate environmental performance : evidence from a quasi-natural experiment

Du, Xingqiang; Cai, Zhihan; Zeng, Quan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015547331

Corporate depreciation practice in early twentieth-century Japan : a comparative analysis of the textile industry

Sumi, Yuta; Kitaura, Takashi; Yamada, Jumpei; Shimizu, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015417826

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 - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014451157

How property rents and expenses depreciate : a case of Tokyo office properties

Yoshida, Jiro; Kawai, Kohei; Geltner, David; Shimizu, … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015196637

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How property rents and expenses depreciate : a case of Tokyo office properties

Yoshida, Jiro; Kawai, Kohei; Geltner, David; Shimizu, … - 2024

Book / Working Paper

Impact of accelerated depreciation policies for fixed assets on firms' green innovation performance

Li, Yuanheng; Chai, Xinyu; Su, Ruiqian; Chen, Kedong - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015407112

Accelerated depreciation policy of fixed assets and corporate sustainable development : a perspective of ESG

Tan, Chengxue; Zou, Fanqi; Li, Yuting; Sun, Xing - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015442632

How a passive depreciation of U.S. specific tariffs may affect imports

Phillips, Paul - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015162811

Analysis of depreciation methods based on cooperative game theory : focusing on the straight-line method

Arata, Eiko; Shimogawa, Takuhei; Inohara, Takehiro - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015553599

The impact of a large depreciation on the cost of living of rich and poor consumers

Colicev, Anatoli; Hoste, Joris; Konings, Jozef - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641591

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The Impact of a Large Depreciation on the Cost of Living of Rich and Poor Consumers

Colicev, Anatoli; Hoste, Joris; Konings, Jozef - 2024

Book / Working Paper

Distributional effects of exchange rate depreciations : beggar-thy-neighbour or beggar-thyself?

Fisera, Boris - 2023

While it is often argued that exchange rate depreciation has a beggar-thy-neighbour effect, in this paper, we investigate, whether exchange rate depreciation has a beggarthyself effect. Specifically, we explore the distributional consequences of Exchange rate movements. Using a heterogeneous...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014250367

Accelerated depreciation tax policy for fixed assets and IPO underpricing : evidence from China

Zeng, Jing; Luo, Gaoling; Wu, Jun - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015416199

Real effects of investment tax incentives : evidence from Italian private firms

Menicacci, Luca - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668574

Depreciation, Impairments, and Depletion

Theovanus, George Phieter; Wijaya, Jearemy Janvier; … - 2023

Most individuals at one time or another purchase and trade in an automobile. The automobile dealer and the buyer typically discuss what the trade-in value of the old car is. Also, they may talk about what the trade-in value of the new car will be in several years. In both cases a decline in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014257880

Depreciation and Impairments

Kasim, Chelsea - 2023

Depreciation is an accounting method used to allocate the cost of a tangible asset or physical asset over its useful life. This is necessary to measure the company's net income in each accounting period. Depreciation allows companies to earn income from the assets they own by paying for them...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014353137

Investment and depreciation tax shield under spatial competition : the case of the Greek hotel sector

Katavelis, Vasileios; Eleftheriou, Konstantinos - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670266

Tax Incentive and Firm Strategic Change : Evidence from China Accelerated Depreciation Policy

Jiang, Minxing; He, Yijiang; Feng, Xingliang; He, Wenjian - 2023

This study aims at investigating the causality between the tax incentive of China’s accelerated depreciation policy (ADP) and firm strategic change. The evidence shows a positive causality between them. It still holds by several robustness tests with PSM-DID estimation, sample corrections, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014353322

Do tax incentives make firms greener? : evidence from the accelerated depreciation policy in China

Hu, Guoliu; Li, Xiaoqian; Cao, Zhangfan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063062

Accelerated depreciation of fixed assets and cash dividend distribution

Zhong, Huaming; Guo, Yaoting; Al-Duais, Zinb … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014492063

Valuing Brands as Depreciating Assets

Kimball, Ralph - 2023

Because existing brand valuation models treat the brand as a growing perpetuity, they contain an implicit assumption of future marketing expenditures sufficient to maintain the growth rates and operating margins embedded in the valuation model. As a result, these models cannot be used to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014355543

Has the real rate of return "depreciated"?

Dalgaard, Carl-Johan; Olsen, Morten - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331156

How does bonus depreciation affect real investment? : effect size, asset structure, and tax planning

Eichfelder, Sebastian; Knaisch, Jonas; Schneider, Kerstin - 2023

We analyze how tax incentives (bonus depreciation) affect real investment choices of firms by exploiting an exogenous variation in regional tax regulation in former East Germany (Development Area Law, DAL). Our rich administrative panel data for the universe of German manufacturing firms at the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014304021

Tax incentives and corporate digital transformation : evidence from China's accelerated depreciation policy

Feng, Qianbin; Ge, Ying; Zhao, Lexin - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015408928

The tax-elasticity of tangible fixed assets : evidence from novel corporate tax data

Mc Auliffe, Sean; Thunecke, Georg; Wamser, Georg - 2023

This paper develops a new approach to calculate country-industry-year-specific forward-looking effective tax rates (FLETRs) based on a panel of 19 industries, 221 countries, and the years 2001 to 2020. Besides statutory corporate tax rate and tax base determinants, the FLETRs account for typical...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014336406

Analyzing depreciation : a financial accounting data analytics and visualization case

Samuels, Janet A.; Snow, Mason C. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015046118

Sensitivity of capital and MFP measurement to asset depreciation patterns and initial capital stock estimates

Pionnier, Pierre-Alain - 2023

This paper discusses the sensitivity of capital and multifactor productivity (MFP) measurement to asset depreciation patterns and initial capital stock estimates. Applying the same depreciation rates in the US as in other G7 countries would reduce the US net investment rate and net capital stock...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014278986

Endogenous capital stock and depreciation in the United States

Escribá Pérez, Francisco Javier; Murgui, Maria José; … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014251725

Capital depreciation and industry competition : evidence and theory

Dang, Alicia H.; Samaniego, Roberto M. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014538960

Estimation of industry-level basic digital capital services in China : a variable depreciation rate estimation method based on DSGE

Liu, Yunxia; Li, Fuping - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014545112

Capital depreciation allowances, redistributive taxation, and economic growth

Rehme, Günther - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014251728

Obsolete housing equipment, weak renovation, and rapid depreciation of Japanese condominiums

Suzuki, Masatomo; Shimizu, Chihiro - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014545469

Endogenous Growth, Skill Obsolescence and Optimal Monetary Policy

Tesfaselassie, Mewael; Lechthaler, Wolfgang - 2022

We analyze Ramsey optimal monetary policy in a New-Keynesian model withsearch and matching frictions featuring (i) training costs due to skill loss fromlong-term unemployment and (ii) endogenous growth through learning-by-doingexternalities. In a simplified two-period version of the model, the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013312591