THE SIGNIFICANCE OF THE ACCELERATED COST RECOVERY-SYSTEM IN INTERNATIONAL CAPITAL TRANSACTIONS

被引:19
作者
SINN, HW [1 ]
机构
[1] UNIV WESTERN ONTARIO, LONDON N6A 3K7, ONTARIO, CANADA
关键词
D O I
10.1111/j.1467-6435.1984.tb00758.x
中图分类号
F [经济];
学科分类号
02 ;
摘要
引用
收藏
页码:542 / 576
页数:35
相关论文
共 29 条
[1]  
ALBACH H, 1977, HANDWORTERBUCH WIRTS, V1, P45
[2]  
Barlow E. R., 1955, FOREIGN INVESTMENT T
[3]  
FUEST W, 1981, BEITRAGE WIRTSCHAFTS, V98
[4]   STRATEGIC ASPECTS OF TAXATION ON FOREIGN INVESTMENT INCOME [J].
HAMADA, K .
QUARTERLY JOURNAL OF ECONOMICS, 1966, 80 (03) :361-375
[5]   THE EFFECTS OF TAXING FOREIGN-INVESTMENT INCOME [J].
HARTMAN, DG .
JOURNAL OF PUBLIC ECONOMICS, 1980, 13 (02) :213-230
[6]  
HEINEMANN HJ, 1972, JB NATIONALOKONOMIE, V187, P134
[7]  
Helmstadter Ernst, 1969, KAPITALKOEFFIZIENT K
[8]  
HORST T, 1977, AM ECON REV, V67, P376
[9]  
JATZEK HG, 1982, EINFLUSS STEUERN INV
[10]  
JOHANSSON S, 1961, SKATT INVESTERING VA