Three Methods of Evaluating Capital Expenditures in the Public Sector in which the Time Value of Money Concept is Used
Author: George Tucker Arnold (St.)
Publisher:
Published: 1969
Total Pages: 94
ISBN-13:
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Author: George Tucker Arnold (St.)
Publisher:
Published: 1969
Total Pages: 94
ISBN-13:
DOWNLOAD EBOOKAuthor: Gerald W. Smith
Publisher: Ames : Iowa State University Press
Published: 1973
Total Pages: 602
ISBN-13:
DOWNLOAD EBOOKAuthor: Jason Fichtner
Publisher:
Published: 2018
Total Pages: 31
ISBN-13:
DOWNLOAD EBOOKThe way the US corporate tax code requires capital expenditures to be depreciated is highly distortionary and raises the cost of capital investments. Depreciation?the process of writing off capital purchases over time?has received attention because it is the largest corporate tax expenditure in the United States. Requiring capital assets to be depreciated lowers the return to capital investments, creates disparate effective tax rates on similar activities, and signals that the tax code is open to special-interest tailoring. The tax code is often manipulated by arbitrarily shortening depreciation timelines through accelerated depreciation or bonus expensing. As a solution to the current inequity and inefficiency of depreciation policies, this paper advocates full expensing. Expensing incentivizes investment by allowing businesses to write off all expenditures in the year they occur, resulting in a zero effective tax rate on equity-financed capital.
Author: Jerome Bracken
Publisher:
Published: 1961
Total Pages: 128
ISBN-13:
DOWNLOAD EBOOKAuthor: George Avery Grimes
Publisher:
Published: 2004
Total Pages: 532
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DOWNLOAD EBOOKAuthor: Earl F. Davis
Publisher: McGraw-Hill Companies
Published: 1987
Total Pages: 796
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DOWNLOAD EBOOKAuthor: American Institute of Certified Public Accountants. Federal Taxation Division
Publisher:
Published: 1980
Total Pages: 72
ISBN-13:
DOWNLOAD EBOOKAuthor: Douglas Garbutt
Publisher:
Published: 1967
Total Pages: 152
ISBN-13:
DOWNLOAD EBOOKAuthor: National Association of Accountants
Publisher:
Published: 1959
Total Pages: 36
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. House. Committee on Ways and Means
Publisher:
Published: 1973
Total Pages: 176
ISBN-13:
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