The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB?
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DOI: 10.1007/s10663-019-09441-w
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Cited by:
- Alina Zh. Sakun & Kateryna A. Pylypenko & Svitlana V. Skrypnyk & Oleksandr S. Prystemskyi & Inesa V. Shepel, 2022. "Accounting and analytical space of providing the depreciation policy of Ukrainian enterprises," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 0(2), pages 247-270.
- Estian Calitz & Eva Muwanga-Zake & Alexius Sithole & Wynnona Steyn, 2021.
"Depreciation allowances in South Africa,"
Studies in Economics and Econometrics, Taylor & Francis Journals, vol. 45(1), pages 1-22, January.
- Estian Calitz & Eva Muwanga-Zake & Alexius Sithole & Wynnona Steyn, 2020. "Depreciation allowances in South Africa," WIDER Working Paper Series wp-2020-49, World Institute for Development Economic Research (UNU-WIDER).
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More about this item
Keywords
CCCTB; Corporate taxation; Investment incentives; Macro fiscal policy;All these keywords.
JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
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