THE FISCAL TREATMENT OF SHIPPING

The article shows how the effects of fiscal and financial arrangements on the incentive to invest in ships can be calculated. The fiscal measures include corporation tax, investment grants, depreciation allowances and financing by retained profits and loan capital. Individual formulas are worked out and a variety of tables and graphs are prepared in the Appendix.

• Availability:
  • Find a library where document is available. Order URL: http://worldcat.org/issn/00221821
• Corporate Authors:

  Blackwell Publishers

  108 Cowley Road
  Oxford,   United Kingdom  OX4 1JF
• Authors:
  • Gardner, Brendon J
  • RICHARDSON, P
• Publication Date: 1973-12

Media Info

• Pagination: p. 95-118
• Serial:
  • Journal of Industrial Economics
  • Publisher: Blackwell Publishers
  • ISSN: 0022-1821

Subject/Index Terms

• TRT Terms: Economic analysis; Financing; Investments; Planning; Ship operations; Ships
• Old TRIS Terms: Economic analysis (Ship investment); Financing plans; Investment planning; Ship financing
• Subject Areas: Administration and Management; Economics; Marine Transportation; Planning and Forecasting; Vehicles and Equipment;

Filing Info

• Accession Number: 00148479
• Record Type: Publication
• Source Agency: University of New South Wales
• Files: TRIS
• Created Date: Feb 23 1977 12:00AM