Consumption-Based Tax Systems and Investment Neutrality: Does the Corporation Income Tax Depreciation Method Impact Investment Capital Value?
Crossref DOI link: https://doi.org/10.1007/BF03396620
Published Online: 2017-11-09
Published Print: 2000-07
Update policy: https://doi.org/10.1007/springer_crossmark_policy
Heinhold, Michael
Hüsing, Silke
Pasch, Helmut