Concepedia

Initial Allowances

Initial Allowances is a capital allowance category in tax accounting that provides a one-time deduction for a specified percentage of the cost of qualifying assets upon their acquisition, distinguishing it from recurring or residual allowance types by its upfront, non-repeating nature.

15

Publications

1.3K

Citations

32

Authors

19

Institutions

Publications per year

2017–2026

1

Parents

Publications

15

Allowance price drivers in the first phase of the EU ETS

Beat Hintermann · Journal of Environmental Economics and Management · 2009 · 429 citations

, , +11

Who Profits from Patents? Rent-Sharing at Innovative Firms*

Patrick Kline, Neviana Petkova, Heidi Williams et al. · The Quarterly Journal of Economics · 2019 · 369 citations · Full text

, , +13

The Political Economy of Market‐Based Environmental Policy: the U.S. Acid Rain Program

Paul L. Joskow, Richard Schmalensee · The Journal of Law and Economics · 1998 · 259 citations

, , +13

Intensive margins, extensive margins, and spousal allowances in the Japanese system of personal income taxes: A discrete choice analysis

Shun‐ichiro Bessho, Masayoshi Hayashi · Journal of the Japanese and International Economies · 2014 · 38 citations

, , +17

The process of family reunification among original guest-workers in Germany

Amparo González‐Ferrer · Journal of Family Research · 2007 · 31 citations · Full text

, , +12

1–5 of 15

Authors

32

  1. AD
    A D Harries

    Ministry of Health, Malawi

    1 publications · 14 citations

    1

    h-index

  2. PL
    Paul L. Joskow

    Massachusetts Institute of Technology, United States

    1 publications · 259 citations

    1

    h-index

  3. MH
    Masayoshi Hayashi

    Waseda University, Japan

    1 publications · 38 citations

    1

    h-index

  4. JL
    Jui-Chu Lin

    National Taiwan University of Science and Technology, Taiwan

    1 publications · 30 citations

    1

    h-index

  5. RS
    Richard Schmalensee

    Massachusetts Institute of Technology, United States

    1 publications · 259 citations

    1

    h-index

1–5 of 32

Institutions

19

  1. Massachusetts Institute of Technology

    Cambridge, United States

    2 h-index

    3 publications

    887 citations

  2. Science Oxford

    Oxford, United Kingdom

    1 h-index

    1 publications

    10 citations

  3. Kainan University

    Taoyuan City, Taiwan

    1 h-index

    1 publications

    30 citations

  4. Princeton University

    Princeton, United States

    1 h-index

    1 publications

    369 citations

  5. University of Mannheim

    Mannheim, Germany

    1 h-index

    1 publications

    10 citations

  6. Centre for European Economic Research

    Mannheim, Germany

    1 h-index

    1 publications

    10 citations

  7. Alberto Hurtado University

    Santiago, Chile

    1 h-index

    1 publications

    17 citations

  8. The University of Tokyo

    Tokyo, Japan

    1 h-index

    1 publications

    38 citations

1–8 of 19

Venues

  1. PubMed

    Repository · 2 publications · 42 citations

    2

    h-index

  2. International Economic Review

    1 publications · 17 citations

    1

    h-index

  3. 1

    h-index

  4. The Quarterly Journal of Economics

    QJE · 1 publications · 369 citations

    1

    h-index

  5. Economica

    1 publications · 11 citations

    1

    h-index

1–5