Depreciation Provisions and Investment Incentives under Full Imputation

M Benge

Working Papers from Australian National University - Department of Economics

Abstract: This paper examines how the Australian full imputation and capital gains tax provisions can combine to influence incentives to invest by affecting the cost of capital. Costs of capital for both unincorporated enterprises and widely-held, Australian-owned companies are examined under idealised depreciation provisions. The paper also presents numerical estimates of costs of capital under actual Australian depreciation provisions.

Keywords: INVESTMENTS; CAPITAL GAINS (search for similar items in EconPapers)
JEL-codes: E22 (search for similar items in EconPapers)
Pages: 43 pages
Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:fth:aunaec:322

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