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Special Issue: Tax Research, Guest Editors: Martin Jacob and Richard Sansing

Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule

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Pages 603-627 | Received 29 Sep 2015, Accepted 16 Jan 2017, Published online: 19 Feb 2017

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Read on this site (2)

Martin Jacob. (2022) Real Effects of Corporate Taxation: A Review. European Accounting Review 31:1, pages 269-296.
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Estian Calitz, Eva Muwanga-Zake, Alexius Sithole & Wynnona Steyn. (2021) Depreciation allowances in South Africa. Studies in Economics and Econometrics 45:1, pages 1-22.
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Articles from other publishers (5)

Ewa Wanda Maruszewska, Małgorzata Niesiobędzka & Sabina Kołodziej. (2023) Why is it so hard to provide a faithful representation? The impact of indirectly evoked incentives on the accounting policy decision and the accountant’s subsequent post-decision distortion. Meditari Accountancy Research.
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Sebastian Eichfelder, Martin Jacob & Kerstin Schneider. (2023) Do tax incentives affect investment quality?. Journal of Corporate Finance 80, pages 102403.
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Meili Tang & Yu Wang. (2022) Tax incentives and corporate social responsibility: The role of cash savings from accelerated depreciation policy. Economic Modelling 116, pages 106040.
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Martin Jacob. (2021) Real Effects of Corporate Taxation: A Review. SSRN Electronic Journal.
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Sebastian Eichfelder, Martin Jacob & Kerstin Schneider. (2020) Do Tax Incentives Reduce Investment Quality?. SSRN Electronic Journal.
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