Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/229273 
Erscheinungsjahr: 
2020
Schriftenreihe/Nr.: 
WIDER Working Paper No. 2020/49
Verlag: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Zusammenfassung: 
Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and calculates the magnitude of these benefits in addition to standard across-the-board accounting depreciation by companies. Using anonymized tax assessment data from the South African Revenue Service, the analysis generates the aggregate and sectoral composition of tax depreciation and tax investment allowances for 2014-17. An estimate is offered of the cost to the treasury of these tax expenditures, and of the reduction in the statutory corporate income tax rate should depreciation allowances be terminated.
Schlagwörter: 
tax depreciation allowances
tax investment allowances
tax expenditures
corporate income tax
JEL: 
H25
H32
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
978-92-9256-806-1
Dokumentart: 
Working Paper

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