Investment Incentives and the Discounting of Depreciation Allowances
Published Date
Copyright 1987
ISBN 0226240886
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Copy CitationLawrence H. Summers, The Effects of Taxation on Capital Accumulation (University of Chicago Press, 1987), chap. 9, https://www.nber.org/books-and-chapters/effects-taxation-capital-accumulation/investment-incentives-and-discounting-depreciation-allowances.
Published From Paper
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Working Paper
This paper examines the discounting of depreciation allowances both theoretically and empirically. Economic theory...
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