Quarterly Journal of Economics Vol. 69 No. 2 1955
Accelerated Depreciation Allowances as a Stimulus to Investment
Abstract
I. General discussion, normal and accelerated depreciation allowances, 192; influence on investment, 194; factors affecting influence of accelerated depreciation, 201; revenue effects, 203; comparison with reduction of tax rates, 204; accelerated depreciation as an alternative to other tax concessions in under-developed countries, 207; comparison with reduction of interest rates, 209. — II. Comparison of accelerated-depreciation methods, 211; use of the methods, 212; annual charges and their present value, 213; appraisal, 218. — III. Conclusion, 219.
- DOI
- 10.2307/1882147
- Volume
- 69
- Issue
- 2
- Pages
- 191
- Sources
- openalex crossref