Incentivising investment through accelerated depreciation: Wartime use, economic stimulus and encouraging green technologies

Koowattanatianchai, N, Charles, M and Eddie, I 2019, 'Incentivising investment through accelerated depreciation: Wartime use, economic stimulus and encouraging green technologies', Accounting History, vol. 24, no. 1, pp. 115-137.


Document type: Journal Article
Collection: Journal Articles

Title Incentivising investment through accelerated depreciation: Wartime use, economic stimulus and encouraging green technologies
Author(s) Koowattanatianchai, N
Charles, M
Eddie, I
Year 2019
Journal name Accounting History
Volume number 24
Issue number 1
Start page 115
End page 137
Total pages 23
Publisher Sage Publications
Abstract This study looks at historical evidence of national jurisdictions from the First World War onwards using accelerated depreciation as a means to encourage investment, particularly in new technologies. In particular, it provides an overarching analysis of previous scholarly and technical literature on the implementation of these schemes. Overall, the study finds that approaches to the precise accounting methods used to encourage this innovation were dictated, in the main, by three predominant social discourses. In chronological order, these were national defence, economic growth and environmentalism. The historical evidence reveals a number of potential pitfalls associated with accelerated depreciation's introduction, together with its more positive effects. Although the emphasis is on the historical application of accelerated depreciation schedules, the study reveals a number of problems associated with accelerated depreciation that should be borne in mind by future policymakers interested in the possibility of using accelerated depreciation to encourage investment.
Subject Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) accelerated depreciation
accounting history
tax policy
technological investment
DOI - identifier 10.1177/1032373217739921
Copyright notice © The Author(s) 2017
ISSN 1032-3732
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Created: Mon, 29 Apr 2019, 13:04:00 EST by Catalyst Administrator
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