Depreciation provisions and investment incentives under full imputation

Economic Record

Volumn 74, Issue 227, 1998, Pages 329-345

  Benge, Matt ^a  

^a AUSTRALIAN NATIONAL UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

INFLATION; INVESTMENT INCENTIVE; TAX SYSTEM;

AUSTRALIA;

EID: 0032412682     PISSN: 00130249     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1475-4932.1998.tb01929.x     Document Type: Article

References (19)

1. Auerbach, A.J. (1979), 'Wealth Maximisation and the Cost of Capital', Quarterly Journal of Economics 93, 433-46.
2. _ Hassett, K.A. and Oliner, S.D. (1994), 'Reassessing the Social Returns to Equipment Investment', Quarterly Journal of Economics 109, 3, 789-802.
3. Benge, M.N. (1997), 'Taxes, Corporate Financial Policy and Investment Decisions in Australia', Economic Record 73, 220, 1-15.
4. Bourassa, S.C. and Hendershott, P.H. (1992), 'Changes in Relative Incentives to Invest in Housing: Australia, Sweden, and the United States', Journal of Housing Economics 2, 60-83.
5. Bureau of Industry Economics (1988), The Taxation of Corporate Investment Income: Australia's Place in the World, Business Taxation Paper 3, Canberra, AGPS.
6. _ (1990a), Does the Australian Tax System Favour Company Debt, Business Income Taxation Paper 4, Canberra, AGPS.
7. _ (1990b), Tax Losses and Tax Benefit Transfer, Business Income Taxation Paper 5, Canberra, AGPS.
8. _ (1993), Tax Concessions and Dividend Imputation, Research Report 44, AGPS.
9. De Long, J.B. and Summers, L.H. (1991), 'Equipment Spending and Economic Growth', Quarterly Journal of Economics 106, 445-502.
10. _ and _ (1992), 'Equipment Spending and Economic Growth: How Strong is the Nexus?', Brookings Papers on Economic Activity, Vol. 2, 407-38.
11. Freebairn, J. (1990), Effective Real Tax Rates on Some Australian Investments, Background Paper No. 3, EPAC, Canberra, AGPS.
12. Gravelle, J.G. (1993), 'What Can Private Investment Incentives Accomplish? The Case of the Investment Tax Credit', National Tax Journal 46, 3, 275-90.
13. Hulten, C.R. and Wykoff, F.C. (1981), 'The Measurement of Economic Depreciation', in C.R. Hulten (ed.), Depreciation, Inflation and the Taxation of Income from Capital, Urban Institute Press, Washington D.C.
14. Jones, R. (1993), 'Australia', in D.W. Jorgenson and R. Landau (eds), Tax Reform and the Cost of Capital: An International Comparison, Brookings, Washington D.C., 57-92.
15. King, M.A. (1974), 'Taxation and the Cost of Capital', Review of Economic Studies 41, 21-35.
16. _ (1977), Public Policy and the Corporation, Chapman and Hall, London.
17. _ and Fullerton, D. (eds) (1984), The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany, University of Chicago Press, Chicago.
18. Pender, H. and Ross, S. (1993), Income Tax and Asset Choice in Australia, EPAC Research Paper No. 3, EPAC.
19. Sieper, E. (1995), 'Infrastructure Taxation', in Private Infrastructure Task Force Interim Report: Commissioned Studies, EPAC, AGPS, Canberra.