Depreciation and Tax Policies in the Seven Countries with the Highest Direct Investment from the U.S.
This paper compares the United States depreciation rules, corporate income tax rates, and investment tax credits with the seven countries that have the highest direct investment from the U.S. These countries are Australia, Canada. France, Germany, Japan, the Netherlands, and the United Kingdom. For illustrative purposes, two comparative examples for computer systems and manufacturing equipment are included.
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Remer, Donald S. and Yong Ho Song. "Depreciation and Tax Policies in the Seven Countries with the Highest Direct Investment from the U.S.," in The Engineering Economist, Vol. 38, No. 3 (1993), 193-208. DOI: 10.1080/00137919308903097