The effect of depreciation allowances on the timing of investment and government tax revenue View Full Text


Ontology type: schema:ScholarlyArticle     


Article Info

DATE

2007-04

AUTHORS

Vadim I. Arkin, Alexander D. Slastnikov

ABSTRACT

We develop a model of the behavior of a potential investor (under uncertainty and in a fiscal environment) who wishes to invest into a project in the real sector of an economy and faces a timing problem. We find an optimal solution within this model and examine the dependence of the tax revenue from the newly created firm on the depreciation policy. It is shown that there exists a domain in the space of the parameters of the investment project where both the tax revenue and the incentives can be increased by using the depreciation policy. More... »

PAGES

307-323

Identifiers

URI

http://scigraph.springernature.com/pub.10.1007/s10479-006-0121-9

DOI

http://dx.doi.org/10.1007/s10479-006-0121-9

DIMENSIONS

https://app.dimensions.ai/details/publication/pub.1004236917


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