A Note on Optimal Tax Depreciation Research.
批判性地审视了最优税收折旧决策研究的发展与现状，指出已有研究对决策模型只给出零散解，且未能正确反映所得税法的重要条款，并质疑这类研究对知识积累的相对贡献。
Abstract ABSTRACT: This paper critically examines the development and current status of research on optimal tax depreciation decisions. It is shown that various researchers have derived piecemeal solutions to an existing decision model and have failed to reflect correctly important provisions of the income tax law. Questions are raised regarding the relative contribution of such studies to the stock of knowledge and the criteria for evaluating future research on optimal tax choices.