Capital Cost Recovery System and the Corporate Income Tax

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Bibliography.

Capital investments.

Corporations.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1979-1980

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

Notes:

CRS Report

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Capital Cost Recovery System and the Corporate Income Tax

Publisher Number:

CRS-1979-ECN-0068

Access Restriction:

Restricted for use by site license