Depreciation and the Taxation of Real Estate.
Examines the current depreciation rules for structures and how they relate to effective tax rates on structures relative to equipment. Provides a description and history of the treatment of structures under the depreciation system. Discusses the problems associated with estimating economic depreciat...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
| Published: |
[Place of publication not identified] :
[publisher not identified],
2000.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | Examines the current depreciation rules for structures and how they relate to effective tax rates on structures relative to equipment. Provides a description and history of the treatment of structures under the depreciation system. Discusses the problems associated with estimating economic depreciation rates, and reviews the evidence from the economics literature on these rates. Compares the tax burdens on equipment and alternative types of structures, reviews changes in the tax burden, and assesses ways to restore equal tax burdens across basic asset categories. Discusses whether the use of debt finance should be taken into account in setting up depreciation rules. |
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| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |