ECONOMIC DEPRECIATION AND ACCELERATED DEPRECIATION: AN EVALUATION OF THE CONABLE-JONES 10-5-3 PROPOSAL
- 1 March 1981
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 34 (1) , 45-60
- https://doi.org/10.1086/ntj41862350
Abstract
The Conable-Jones Proposal to accelerate tax depreciation allowances is examined from the standpoint of equity and efficiency. The effective corporation tax rates prevailing under Conable-Jones, cu...Keywords
This publication has 1 reference indexed in Scilit:
- The Incidence of the Corporation Income TaxJournal of Political Economy, 1962