Blar i Statistisk sentralbyrå på emneord "Depreciation"
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Corporate taxes, investment and the self-financing rate: The effect of location decisions and exports
(Discussion Paper;No. 955, Working paper, 2021-05)In this paper, we study how lower corporate tax rates impact investment by including two novel channels into a DSGE model used for fiscal policy analysis in Norway. We capture both how foreign firms relocate and invest in ... -
Micro data on capital inputs: attempts to reconcile stock and flow information
(Discussion Papers;No. 268, Working paper, 1999)We evaluate consequences of some important assumptions ofthe perpetual inventory method of capital stock calculation under geometric depreciation. The data are plant-level panel data from the Norwegian manufacturing ... -
Why some corporations pay more tax than necessary
(Discussion Papers;No. 211, Working paper, 1998)It has been noticed in several countries that many corporations do not claim all of their allowable tax depreciation deductions, despite incurring a higher tax cost. There are several possible explanations. First, the ...