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Accelerated Depreciation and the Efficacy of Temporary Fiscal Policy: Implications for an Inflationary Economy

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NBER1980-12-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0596
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资源简介:
The effect on investment of temporary tax rate changes depends on the age profile of depreciation deduct ions. If the depreciation allowance schedule is accelerated, then temporary cuts in the corporate tax rate could reduce investment. Inflation causes the age profile of real depreciation
提供机构:
美国国家经济研究局
创建时间:
1980-12-01
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