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An analysis of the Brazilian ship financing system

雑誌名 Maritime policy & management
出版社 Taylor ＆ Francis
巻号 Vol.32 No.3
筆者・編者・翻訳者 Floriano C. M. Pires Jr., Luis F. Assis, Cassiano M. Souza
記事概要

Introduction
The Brazilian ship financing system
Economic effect of the AFRMM tax
The effect of the financing terms on capital cost
The financing conditions’ implicit subsidy
The effect of the AFRMM owner’s accounts system
The effect of a previously amortized ship
Concluding remarks

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