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Zu den Nutzungsdauerwirkungen der Einkommensbesteuerung
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 112 (1992), Iss. 2 : pp. 169–186
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Hackmann, Johannes
Abstract
The effects of income taxes and profit taxes on the duration of use will be developed. It is shown that a tax concession for material assets relative to financial assets tends to shorten the most profitable capital duration. The reason: a decrease in capital duration allows an investor to shift from financial to material asset holding. With these circumstances in mind, the assumption follows that income taxes existing in reality are more strongly characterized by shortening tendencies than the literature would lead one to expect.