Ein neuer Höchstsatz der degressiven Abschreibung – ein wirksamer Investitionsanreiz?

Walter Schmitting ()

Metrika: International Journal for Theoretical and Applied Statistics, 2007, vol. 18, issue 1, 109-121

Abstract: A modification of the German income tax law (EStG) in 2006 allows an enhanced maximum rate of 30% for the declining balance method of depreciation. It concerns movable assets acquired in 2006 and 2007 only. The modification is intended to provide a fiscal stimulus for investments. This paper quantifies the benefits for investments and asks, whether the increased maximum rate suits the desired purposes. Copyright Springer-Verlag 2007

Date: 2007
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DOI: 10.1007/s00187-007-0019-y

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