Tag Archives: taxes

Will Sweden’s proposed tax breaks for repair and reuse of products improve outcomes ?

An article in the Guardian (September 19, 2016) titled “Waste not, want not: Sweden to give tax breaks for repairs” describes a plan to cut value added tax for repairs of bicycles, clothes and shoes¬†from 25% to 12 % and … Continue reading

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Apple’s global supply chain flow choices and tax impact

An article in the New York Times (May 2,2012) describes choices made by Apple in the organization of its product flows to avoid taxes. Apple’s distibutors in Germany are called “commissionaires” and do not take possession of inventory. Thus German … Continue reading

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Manufacturer “bonus depreciation” rules and impact

An article in the New York Times (Feb 3, 2012) describes the “bonus depreciation” rule that permits capital investments to be treated as costs for the current year and thus subsidizes equipment purchases.¬† The impact is to incentivize capital investments … Continue reading

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