Accelerated Depreciation: Tax Expenditure or Proper Allowance for Measuring Net Income?
نویسندگان
چکیده
منابع مشابه
Dynamic tax depreciation strategies
The tax depreciation decision potentially has significant impact on the profitability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects. Previous research focusses on the optimal choice of depreciation method under the assumption that the...
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ژورنال
عنوان ژورنال: Michigan Law Review
سال: 1979
ISSN: 0026-2234
DOI: 10.2307/1288208