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Showing items 1 through 9 of 3.
  1. Library Resource
    Reports & Research
    May, 1995
    Chile

    Proyecto Aplicación de Instrumentos de Política Económica para la Gestión Ambiental y el Desarrollo Sustentable en Países Seleccionados de América Latina y el Caribe

  2. Library Resource
    Reports & Research
    May, 1995
    Argentina

    Proyecto Aplicación de Instrumentos de Política Económica para la Gestión Ambiental y el Desarrollo Sustentable en Países Seleccionados de América Latina y el Caribe

  3. Library Resource
    Journal Articles & Books
    May, 1995

    Tax provisions for land care are often justified as corrections for externalities. It is argued in this paper that land care provisions can be justified independently of an externality correction objective, since land care provisions can be viewed as a partial correction of the failure of the depreciation provisions in the Income Tax Assessment Act 1936 to recognise that items other than plant and articles devalue through use. This argument only applies to depreciation over the effective life of the asset and not to the provision of accelerated depreciation.

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