THE ECONOMICS OF EXPENSING

Ronald L. Plain

No 279220, 1982 Annual Meeting, August 1-4, Logan, Utah from American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association)

Abstract: The 1981 Economic Recovery Tax Act introduced a new provision called expensing. Present value analysis of expensing indicates it will be of benefit to .taxpayers who either are in high tax brackets, use high discount rates, anticipate lower taxes in the future or plan an early disposition of expensed assets.

Keywords: Financial Economics; Public Economics (search for similar items in EconPapers)
Pages: 13
Date: 1982-08
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Persistent link: https://EconPapers.repec.org/RePEc:ags:aaea82:279220

DOI: 10.22004/ag.econ.279220

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