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

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2010

Summary:

Examines current status of the small business income tax expensing allowance and initiatives in the 111th 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:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of CongressCongressional Research Service Small Business Expensing Allowance

Publisher Number:

CRS-2010-GVF-0209

Access Restriction:

Restricted for use by site license