首页   按字顺浏览 期刊浏览 卷期浏览 SELECTING THE VALUE MAXIMIZING INVESTMENT TAX CREDIT ALTERNATIVE UNDER THE TAX EQUITY A...
SELECTING THE VALUE MAXIMIZING INVESTMENT TAX CREDIT ALTERNATIVE UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982

 

作者: J.Markham Collins,  

 

期刊: The Engineering Economist  （Taylor Available online 1986）
卷期: Volume 31, issue 2  

页码: 175-182

 

ISSN:0013-791X

 

年代: 1986

 

DOI:10.1080/00137918608902935

 

出版商: Taylor & Francis Group

 

数据来源: Taylor

 

摘要:

This paper examines the decision of whether or not to forego a portion of the Investment Tax Credit in favor of full basis cost recovery as allowed underACRS. In most, but not all, circumstances the full investment tax credit is the value maximizing alternative.

 

点击下载:  PDF (77KB)



返 回