IMPACT OF MARGINAL TAX RATE AND OPPORTUNITY COST OF CAPITAL ON SELECTION OF DEPRECIATION AND INVESTMENT CREDIT METHODS

被引：0

作者：

PFEIFFER, GH ^{[1
]}

机构：

[1] UNIV NEBRASKA,LINCOLN,NE 68588

来源：

AMERICAN JOURNAL OF AGRICULTURAL ECONOMICS | 1983年 / 65卷 / 05期

关键词：

D O I：

暂无

中图分类号：

F3 [农业经济];

学科分类号：

0202 ; 020205 ; 1203 ;

摘要：

引用

页码：1181 / 1181

页数：1

共 50 条

[1] GUIDE TO INVESTMENT TAX CREDIT AND COMPONENT DEPRECIATION
BRAGER, E
[J]. ARCHITECTURAL RECORD, 1979, 165 (07) : 77 - 77
[2] Observable depreciation deductions and the effective marginal tax burden on investment
Becker, Johannes
Fuest, Clemens
[J]. JAHRBUCHER FUR NATIONALOKONOMIE UND STATISTIK, 2006, 226 (04): : 346 - 360
[3] THE INVESTMENT TAX CREDIT IN CAPITAL REPLACEMENT - A SIMULATION
HAWKINS, CA
LEGGETT, DN
[J]. JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 1983, 2 (03) : 167 - 187
[4] IRS ACTS TO LIMIT INVESTMENT TAX CREDIT AND DEPRECIATION FOR FILM AND TAPE
不详
[J]. JOURNAL OF TAXATION, 1978, 48 (03): : 185 - 185
[5] RAILROAD ACCOUNTING UNDER THE NEW DEPRECIATION GUIDELINES AND INVESTMENT TAX CREDIT
DEAN, J
HARRISS, CL
[J]. ACCOUNTING REVIEW, 1963, 38 (02): : 229 - 242
[6] Depreciation-policy changes: tax, earnings management, and investment opportunity incentives
Keating, AS
Zimmerman, JL
[J]. JOURNAL OF ACCOUNTING & ECONOMICS, 1999, 28 (03): : 359 - 389
[7] Capital investment and non-constant marginal cost of capital
Stretcher R.
Funck M.
Johnson S.
[J]. Journal of Economics and Finance, 2017, 41 (1) : 27 - 50
[8] NOTE ON THE RELATIVE EFFICIENCY OF AN ACCELERATION OF DEPRECIATION ALLOWANCES AND AN INCREASE IN THE INVESTMENT TAX CREDIT
PALASH, CJ
[J]. NATIONAL TAX JOURNAL, 1979, 32 (01) : 97 - 99
[9] INVENTORIES, CREDIT TRANSACTIONS, AND THE MARGINAL EFFECTIVE TAX RATE
STARK, AW
[J]. JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 1985, 4 (03) : 225 - 231
[10] Tax policy and farm capital investment: Section 179 expensing and bonus depreciation
Williamson, James M.
Stutzman, Sarah
[J]. AGRICULTURAL FINANCE REVIEW, 2016, 76 (02) : 246 - 269

← 1 2 3 4 5 →