The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries

• Published in: IDEAS Working Paper Series from RePEc
• Main Authors: Chang Woon Nam, Radulescu, Doina Maria
• Format: Paper
• Language: English
• Published: St. Louis Federal Reserve Bank of St. Louis 01.01.2003
• Subjects: Corporate taxes; Tax rates; Transition economies

This study compares incentive effects of various tax depreciation methods currently adopted in European transition economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in combination with different corporate tax rates. Their genero...