Accelerated Depreciation as the Fiscal Policies after the World War II

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Other Title
  • 戦後フィシカル・ポリシーとしての加速償却政策
  • センゴ フィシカルポリシー トシテノ カソク ショウキャク セイサク
  • 戦後フィシカルポリシーとしての加速償却政策

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Abstract

This article shows the comparative studies of the accelerated depreciation policies in the developed countries after world war II. The accelerated depreciation policies were introduced to increase efficiently the industrial plants machinery investments in the private sector which contributed to the high rate economic growth in the '60 growing world economy. First, this paper defines the accelerated depreciation and considers the historical and theoretical aspects of the accelerated depreciation policies; secondly it discusses how the depreciation in business accounting produces the accelerated effects through modern income taxation system; lastly it takes up the cost basis principle in business accounting which refers to the economical limitation of the policies.

Journal

  • 經濟學論叢

    經濟學論叢 58 (1), 61-85, 2006-06-20

    The Doshisha Economic Association

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