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  • Incentive effects of depreciation rules for risk-taking are considered. If true economic depreciation is stochastic, pro fit taxes with expected-value depreciation allowances decrease risk-taking. However, if real capital is used only in the risky sector, more generous depreciation allowances increase risk-taking. It is also shown that the incentive effect of risk-taking-revenue taxes to increase the risky fraction of investment is stronger in the case of more generous depreciation allowances. (author's abstract) (xsd:string)
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?:dateModified
  • 1990 (xsd:gyear)
?:datePublished
  • 1990 (xsd:gyear)
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  • true (xsd:boolean)
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  • en (xsd:string)
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?:issn
  • 0784-5197 ()
?:issueNumber
  • 2 (xsd:string)
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?:name
  • A note on depreciation allowances, taxation and risk-taking (xsd:string)
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?:publicationType
  • Zeitschriftenartikel (xsd:string)
  • journal_article (en)
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  • GESIS-SSOAR (xsd:string)
  • In: Finnish economic papers, 3, 1990, 2, 161-165 (xsd:string)
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?:volumeNumber
  • 3 (xsd:string)