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The Tax-adjusted Q Model with Intangible Assets

The Tax-adjusted Q Model with Intangible Assets »

Source: The Tax-adjusted Q Model with Intangible Assets : Theory and Evidence from Temporary Investment Tax Incentives

Volume/Issue: 2014/104

Series: IMF Working Papers

Author(s): Sophia Chen , and Estelle Dauchy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 June 2014

ISBN: 9781498335478

Keywords: investment tax incentives, intangible assets, q model of investment, bonus depreciation, taxation, tax returns, Business Taxes and Subsidies,

We propose a tax-adjusted q model with physical and intangible assets and estimate it with a self-collected comprehensive database of intangible assets. The presence of intangibles changes the accounting and econom...

The Tax-adjusted Q Model with Intangible Assets
			: Theory and Evidence from Temporary Investment Tax Incentives

The Tax-adjusted Q Model with Intangible Assets : Theory and Evidence from Temporary Investment Tax Incentives »

Volume/Issue: 2014/104

Series: IMF Working Papers

Author(s): Sophia Chen , and Estelle Dauchy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 June 2014

DOI: http://dx.doi.org/10.5089/9781498335478.001

ISBN: 9781498335478

Keywords: investment tax incentives, intangible assets, q model of investment, bonus depreciation, taxation, tax returns, Business Taxes and Subsidies,

We propose a tax-adjusted q model with physical and intangible assets and estimate it with a self-collected comprehensive database of intangible assets. The presence of intangibles changes the accounting and econom...