Small Business Expensing Allowance : Current Status, Legislative Proposals, and Economic Effects.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Income tax.

Small business.

Tax incentives.

Physical Description:

1 online resource (16 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2006.

System Details:

text file

Summary:

Examines current status of the small business income tax expensing allowance and initiatives in the 109th Congress to modify it. Explains how the allowance works, summarizes its legislative history, and assesses possible effects of the allowance on economic efficiency, equity, and tax administration.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Small Business Expensing Allowance

Access Restriction:

Restricted for use by site license.