Consumption-Based Tax Systems and Investment Neutrality: Does the Corporation Income Tax Depreciation Method Impact Investment Capital Value?
- 期刊名称Schmalenbach Business Review
- 作者Heinhold, Michael; Hüsing, Silke; Pasch, Helmut
- 卷第52卷
- 期第3期
- 印刷ISSN1439-2917
- 电子ISSN2194-072X
- 文件大小836.89KB
- 发表时间2000-7
- DOI10.1007/BF03396620
- 页码261-281
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