The Tax Effects of Inflation: Depreciation, Debt, and Miller's Equilibrium Tax Rates
نویسندگان
چکیده
منابع مشابه
Dynamic tax depreciation strategies
The tax depreciation decision potentially has significant impact on the profitability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects. Previous research focusses on the optimal choice of depreciation method under the assumption that the...
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ژورنال
عنوان ژورنال: Journal of Accounting Research
سال: 1983
ISSN: 0021-8456
DOI: 10.2307/2490954