@incollection{buchholz1993,
	address = {Berlin, Heidelberg},
	title = {Tax deductibility of economic depreciation to ensure invariant valuations: {The} johansson-samuelson theorem reconsidered},
	isbn = {978-3-642-78508-5},
	url = {https://doi.org/10.1007/978-3-642-78508-5_8},
	abstract = {S.-E. Johansson (1961) and P. A. Samuelson (1964) have shown that allowance has to be made for economic depredation if, and only if, the present value of a cash-receipt stream develops through time independently of the marginal income tax rate. By substituting valuation invariance across time by one across tax brackets a related and more powerful version is derived.},
	booktitle = {Mathematical modelling in economics: {Essays} in honor of wolfgang eichhorn},
	publisher = {Springer Berlin Heidelberg},
	author = {Buchholz, Wolfgang and Richter, Wolfram F.},
	editor = {Diewert, W. Erwin and Spremann, Klaus and Stehling, Frank},
	year = {1993},
	doi = {10.1007/978-3-642-78508-5_8},
	pages = {75--83},
}

{"_id":"TyRDebqh4c5Tf3aq9","bibbaseid":"buchholz-richter-taxdeductibilityofeconomicdepreciationtoensureinvariantvaluationsthejohanssonsamuelsontheoremreconsidered-1993","author_short":["Buchholz, W.","Richter, W. F."],"bibdata":{"bibtype":"incollection","type":"incollection","address":"Berlin, Heidelberg","title":"Tax deductibility of economic depreciation to ensure invariant valuations: The johansson-samuelson theorem reconsidered","isbn":"978-3-642-78508-5","url":"https://doi.org/10.1007/978-3-642-78508-5_8","abstract":"S.-E. Johansson (1961) and P. A. Samuelson (1964) have shown that allowance has to be made for economic depredation if, and only if, the present value of a cash-receipt stream develops through time independently of the marginal income tax rate. By substituting valuation invariance across time by one across tax brackets a related and more powerful version is derived.","booktitle":"Mathematical modelling in economics: Essays in honor of wolfgang eichhorn","publisher":"Springer Berlin Heidelberg","author":[{"propositions":[],"lastnames":["Buchholz"],"firstnames":["Wolfgang"],"suffixes":[]},{"propositions":[],"lastnames":["Richter"],"firstnames":["Wolfram","F."],"suffixes":[]}],"editor":[{"propositions":[],"lastnames":["Diewert"],"firstnames":["W.","Erwin"],"suffixes":[]},{"propositions":[],"lastnames":["Spremann"],"firstnames":["Klaus"],"suffixes":[]},{"propositions":[],"lastnames":["Stehling"],"firstnames":["Frank"],"suffixes":[]}],"year":"1993","doi":"10.1007/978-3-642-78508-5_8","pages":"75–83","bibtex":"@incollection{buchholz1993,\n\taddress = {Berlin, Heidelberg},\n\ttitle = {Tax deductibility of economic depreciation to ensure invariant valuations: {The} johansson-samuelson theorem reconsidered},\n\tisbn = {978-3-642-78508-5},\n\turl = {https://doi.org/10.1007/978-3-642-78508-5_8},\n\tabstract = {S.-E. Johansson (1961) and P. A. Samuelson (1964) have shown that allowance has to be made for economic depredation if, and only if, the present value of a cash-receipt stream develops through time independently of the marginal income tax rate. By substituting valuation invariance across time by one across tax brackets a related and more powerful version is derived.},\n\tbooktitle = {Mathematical modelling in economics: {Essays} in honor of wolfgang eichhorn},\n\tpublisher = {Springer Berlin Heidelberg},\n\tauthor = {Buchholz, Wolfgang and Richter, Wolfram F.},\n\teditor = {Diewert, W. Erwin and Spremann, Klaus and Stehling, Frank},\n\tyear = {1993},\n\tdoi = {10.1007/978-3-642-78508-5_8},\n\tpages = {75--83},\n}\n\n\n\n","author_short":["Buchholz, W.","Richter, W. F."],"editor_short":["Diewert, W. E.","Spremann, K.","Stehling, F."],"key":"buchholz1993","id":"buchholz1993","bibbaseid":"buchholz-richter-taxdeductibilityofeconomicdepreciationtoensureinvariantvaluationsthejohanssonsamuelsontheoremreconsidered-1993","role":"author","urls":{"Paper":"https://doi.org/10.1007/978-3-642-78508-5_8"},"metadata":{"authorlinks":{}},"downloads":0,"html":""},"bibtype":"incollection","biburl":"https://bibbase.org/zotero-group/Kim_1217/5966619","dataSources":["bmwaHsRQ728cQRJsP"],"keywords":[],"search_terms":["tax","deductibility","economic","depreciation","ensure","invariant","valuations","johansson","samuelson","theorem","reconsidered","buchholz","richter"],"title":"Tax deductibility of economic depreciation to ensure invariant valuations: The johansson-samuelson theorem reconsidered","year":1993}