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Accelerated Depreciation Allowances as a Stimulus to Investment

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  • Richard Goode

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.

Suggested Citation

  • Richard Goode, 1955. "Accelerated Depreciation Allowances as a Stimulus to Investment," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 69(2), pages 191-220.
    • Handle: RePEc:oup:qjecon:v:69:y:1955:i:2:p:191-220.
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    Cited by:

    1. Gundert Hannah & Nicolay Katharina & Steinbrenner Daniela & Wickel Sophia, 2024. "The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms," The Economists' Voice, De Gruyter, vol. 21(1), pages 97-132.
    2. Günther Rehme, 2023. "Investment subsidies and redistributive capital income taxation in a neoclassical growth model," Bulletin of Economic Research, Wiley Blackwell, vol. 75(4), pages 988-1012, October.
    3. Günther Rehme, 2023. "Capital depreciation allowances, redistributive taxation, and economic growth," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(1), pages 168-195, February.
    4. 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.
    5. Adkins, Roger & Paxson, Dean, 2013. "The effect of tax depreciation on the stochastic replacement policy," European Journal of Operational Research, Elsevier, vol. 229(1), pages 155-164.
    6. Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.
    7. Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.

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