原文传递 Nyttekostnadsbroeken (Benefit Cost Ratio)
题名: Nyttekostnadsbroeken (Benefit Cost Ratio)
作者: Minken, H.
关键词: Norway##Benefit cost analysis##Rail transportation##Transportation sectors##Foreign technology##Value-added taxes##
摘要: The note tries to resolve current controversies regarding the correct formulation and use of the benefit cost ratio. It is shown that the real difference between the formulations used by the National Road authority and the Rail Authority concerns the treatment of value added taxes. The theory of the benefit cost ratio is outlined, and apart from the VAT issues, current practice in the rail and road sector is found to conform to theory. There is not need of a revision of the standing 1979 Department of Finance guidelines on this issues.
总页数: 36
报告类型: 科技报告
检索历史
应用推荐