Investment Incentives and the Discounting of Depreciation Allowances
收藏NBER1986-06-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w1941
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资源简介：
This paper examines the discounting of depreciation allowances both theoretically and empirically. Economic theory suggests that depreciation tax shields should be discounted at the after tax riskless rates. However, a survey of 200 major corporations indicates that they employ much higher discount
提供机构：
美国国家经济研究局
创建时间：
1986-06-01
