Capital Cost Recovery System and the Corporate Income Tax.
Analyzes features of capital cost recovery resulting in effective tax rates lower than the statutory rate, the investment credit, accelerated depreciation, and the use of historical cost as a basis for depreciation deductions. Examines the economic effects of these differentials on capital formation...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
1979-1980.
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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: | Analyzes features of capital cost recovery resulting in effective tax rates lower than the statutory rate, the investment credit, accelerated depreciation, and the use of historical cost as a basis for depreciation deductions. Examines the economic effects of these differentials on capital formation, stabilization policy, and the composition of capital stock. Includes tables and bibliography. |
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| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |