Concepedia

Uniform Capitalization Rules

Uniform Capitalization Rules is a tax accounting principle that mandates the capitalization of direct and certain indirect costs incurred in the production or acquisition of real or tangible personal property, thereby distinguishing it from immediate expense deduction under U.S. federal income tax law.

4

Publications

345

Citations

10

Authors

8

Institutions

Publications per year

2017–2026

0

Variants

Unicap

Parents

Publications

4

The impact of thin-capitalization rules on the capital structure of multinational firms

Thiess Buettner, Michael Overesch, Ulrich Schreiber et al. · Journal of Public Economics · 2012 · 275 citations

, , +16

Why countries differ in thin capitalization rules: The role of financial development

Mohammed Mardan · European Economic Review · 2016 · 35 citations

, , +14

Separability of capital and labor in US manufacturing

Don P. Clark, Richard Hofler, Henry Thompson · Economics Letters · 1988 · 20 citations

, , +11

A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Austria

Paul Doralt, Peter Feyl · European Taxation · 2005 · 15 citations

, , +14

1–4 of 4

Authors

10

  1. DP
    Don P. Clark

    University of Tennessee at Knoxville, United States

    1 publications · 20 citations

    1

    h-index

  2. HT
    Henry Thompson

    Auburn University, United States

    1 publications · 20 citations

    1

    h-index

  3. MO
    Michael Overesch

    University of Cologne, Germany

    1 publications · 275 citations

    1

    h-index

  4. GW
    Georg Wamser

    University of Tübingen, Germany

    1 publications · 275 citations

    1

    h-index

  5. PF
    Peter Feyl

    1 publications · 15 citations

    1

    h-index

1–5 of 10

Institutions

8

  1. ETH Zurich

    Zurich, Switzerland

    2 h-index

    2 publications

    310 citations

  2. University of Tennessee at Knoxville

    Knoxville, United States

    1 h-index

    1 publications

    20 citations

  3. Ifo Institute for Economic Research

    Munich, Germany

    1 h-index

    2 publications

    550 citations

  4. University of Mannheim

    Mannheim, Germany

    1 h-index

    1 publications

    275 citations

  5. Friedrich-Alexander-Universität Erlangen-Nürnberg

    Erlangen, Germany

    1 h-index

    1 publications

    275 citations

  6. Goethe University Frankfurt

    Frankfurt am Main, Germany

    1 h-index

    1 publications

    275 citations

  7. Auburn University

    Auburn, United States

    1 h-index

    1 publications

    20 citations

  8. Oakland University

    Rochester, United States

    1 h-index

    1 publications

    20 citations

1–8 of 8

Venues

  1. European Economic Review

    1 publications · 35 citations

    1

    h-index

  2. European Taxation

    ET · 1 publications · 15 citations

    1

    h-index

  3. Economics Letters

    1 publications · 20 citations

    1

    h-index

  4. Journal of Public Economics

    1 publications · 275 citations

    1

    h-index

1–4