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Taxes applying to capital investment acquisition

Author

Listed:
  • Aura Emanuela DOMIL

    (West University of Timisoara)

  • Alin Emanuel ARTENE

    ("Tibiscus" University of Timisoara)

Abstract

In this workpaper we discussed about tax implications of a capital outlay at the time of acquisition depend on the type of investment being acquired. Many capital outlays, such as introduction of a new product, are combinations of a variety of smaller investments. Governments periodically introduce investment tax credit programs to spur investment. We also discussed about the adjustments that need to be made for corporate taxes at the capital acquisition stage, the operating or asset usage stage and the disposal stage.

Suggested Citation

  • Aura Emanuela DOMIL & Alin Emanuel ARTENE, 2012. "Taxes applying to capital investment acquisition," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 357-361, May.
    • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:357-361
    as

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    File URL: http://fse.tibiscus.ro/RePEc/tdt/annals/pdf/053.pdf
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    References listed on IDEAS

    as
    1. Cooper, Ian & Franks, Julian R, 1983. "The Interaction of Financing and Investment Decisions When the Firm Has Unused Tax Credits," Journal of Finance, American Finance Association, vol. 38(2), pages 571-583, May.
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    More about this item

    Keywords

    capital investments; innovative products; assets depreciation; tax credits; tax policy;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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