Capital Allowances is a tax depreciation mechanism that permits businesses to deduct the cost of qualifying capital assets from their taxable income over time, distinguishing it from immediate expense deductions by allocating capital expenditure in a manner reflecting asset usage and wear.
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A New Set of Measures on Capital Account Restrictions
Jacques Miniane · IMF Staff Papers · 2004 · 249 citations · Full text
Business, Accountancy, Accounting +13
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International Monetary Fund
Washington D.C., United States
10 h-index
14 publications
919 citations
Ifo Institute for Economic Research
Munich, Germany
7 h-index
7 publications
215 citations
National Bureau of Economic Research
Cambridge, United States
6 h-index
6 publications
161 citations
University of Oxford
Oxford, United Kingdom
4 h-index
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318 citations
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Chicago, United States
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Harvard University
Cambridge, United States
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John F. Kennedy University
Pleasant Hill, United States
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65 citations
International Food Policy Research Institute
Washington D.C., United States
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3 publications
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Repository · 9 publications · 202 citations
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NTJ · 5 publications · 79 citations
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Repository · 4 publications · 65 citations
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3 publications · 184 citations
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