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Amortissement accéléré et atténuation des risques

Amortissement accéléré et atténuation des risques

          
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About the Book

Le secteur agricole américain évolue dans un environnement de plus en plus volatile en raison de la fluctuation des prix des produits de base, de l'augmentation du coût des intrants et des perturbations liées au climat. Alors que les producteurs font face à ces défis, l'investissement en capital durable est devenu essentiel pour améliorer la résilience à long terme et l'efficacité opérationnelle. Cependant, les coûts initiaux élevés et les risques associés à l'adoption de technologies avancées empêchent souvent une mise en oeuvre généralisée. Cette étude examine le rôle des stratégies fédérales de planification fiscale, en particulier les mécanismes d'amortissement accéléré tels que le Bonus Depreciation et la Section 179 Expensing, dans l'influence du comportement d'investissement agricole. En utilisant des données secondaires de l'USDA, du BEA et de l'IRS pour la période 2000-2023, la recherche applique le cadre de l'évolution du capital-investissement pour estimer les taux d'amortissement variables dans le temps et affectés par la politique et analyser leur relation avec les modèles d'investissement durable. Les résultats révèlent que l'amortissement accéléré augmente de manière significative à la fois le niveau et la composition des investissements agricoles, en particulier dans l'agriculture de précision, les systèmes d'énergie renouvelable et les technologies d'irrigation efficaces.


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Product Details
  • ISBN-13: 9786209496097
  • Publisher: Editions Notre Savoir
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 68
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 6209496091
  • Publisher Date: 23 Dec 2025
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 104 gr


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