A note on depreciation allowances, taxation and risk-taking

Konrad, Kai A.

[Zeitschriftenartikel]

dc.contributor.author	Konrad, Kai A.	de
dc.date.accessioned	2016-12-07T15:10:21Z
dc.date.available	2016-12-07T15:10:21Z
dc.date.issued	1990	de
dc.identifier.issn	0784-5197	de
dc.identifier.uri	http://www.ssoar.info/ssoar/handle/document/49398
dc.description.abstract	Incentive effects of depreciation rules for risk-taking are considered. If true economic depreciation is stochastic, pro fit taxes with expected-value depreciation allowances decrease risk-taking. However, if real capital is used only in the risky sector, more generous depreciation allowances increase risk-taking. It is also shown that the incentive effect of risk-taking-revenue taxes to increase the risky fraction of investment is stronger in the case of more generous depreciation allowances. (author's abstract)	en
dc.language	en	de
dc.subject.ddc	Wirtschaft	de
dc.subject.ddc	Economics	en
dc.title	A note on depreciation allowances, taxation and risk-taking	de
dc.source.journal	Finnish economic papers
dc.source.volume	3	de
dc.publisher.country	MISC
dc.source.issue	2	de
dc.subject.classoz	Öffentliche Finanzen und Finanzwissenschaft	de
dc.subject.classoz	Public Finance	en
dc.subject.thesoz	Besteuerung	de
dc.subject.thesoz	taxation	en
dc.subject.thesoz	Risikoverhalten	de
dc.subject.thesoz	risk behavior	en
dc.subject.thesoz	Risiko	de
dc.subject.thesoz	risk	en
dc.subject.thesoz	Anreizsystem	de
dc.subject.thesoz	incentive system	en
dc.subject.thesoz	Ökonomie	de
dc.subject.thesoz	economy	en
dc.subject.thesoz	Investition	de
dc.subject.thesoz	investment	en
dc.subject.thesoz	Steuern	de
dc.subject.thesoz	taxes	en
dc.subject.thesoz	Abschreibung	de
dc.subject.thesoz	write-off	en
dc.rights.licence	Deposit Licence - Keine Weiterverbreitung, keine Bearbeitung	de
dc.rights.licence	Deposit Licence - No Redistribution, No Modifications	en
internal.status	formal und inhaltlich fertig erschlossen	de
internal.identifier.thesoz	10038821
internal.identifier.thesoz	10049512
internal.identifier.thesoz	10045555
internal.identifier.thesoz	10035721
internal.identifier.thesoz	10035305
internal.identifier.thesoz	10037283
internal.identifier.thesoz	10038824
internal.identifier.thesoz	10034474
dc.type.stock	article	de
dc.type.document	Zeitschriftenartikel	de
dc.type.document	journal article	en
dc.source.pageinfo	161-165	de
internal.identifier.classoz	1090303
internal.identifier.journal	1073
internal.identifier.document	32
internal.identifier.ddc	330
internal.identifier.licence	3
dc.description.misc	wzbArticles-10419_122982	de
dc.identifier.handle	https://hdl.handle.net/10419/122982
internal.check.abstractlanguageharmonizer	CERTAIN

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