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Showing 1 to 1 of 1 for “"Depreciation allowances New Zealand"”.
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Depreciation, incentives and capital expenditure: A study of New Zealand public companies with special reference to the efficacy of special depreciation and investment allowances
Special depreciation and investment allowances were introduced to stimulate the capital outlays of firms. In this investigation we determine the extent to which these allowances actually influenced the timing or amount of capital expenditure undertaken by fifty-five companies which participated in …