Depreciation and the Taxation of Real Estate

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Buildings.

Taxation.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 2000

Summary:

Examines the current depreciation rules for structures and how they relate to effective tax rates on structures relative to equipment. Provides a description and history of the treatment of structures under the depreciation system. Discusses the problems associated with estimating economic depreciation rates, and reviews the evidence from the economics literature on these rates. Compares the tax burdens on equipment and alternative types of structures, reviews changes in the tax burden, and assesses ways to restore equal tax burdens across basic asset categories. Discusses whether the use of debt finance should be taken into account in setting up depreciation rules

Notes:

CRS Report

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Depreciation and the Taxation of Real Estate

Publisher Number:

CRS-2000-GVF-0021

Access Restriction:

Restricted for use by site license