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:
  • Corporate Authors:

    Blackwell Publishers

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

Media Info

Subject/Index Terms

Filing Info

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