Accelerated Depreciation: A Neglected Chapter in War Taxation

E. Cary Brown and Gardner Patterson

The Quarterly Journal of Economics, 1943, vol. 57, issue 4, 630-645

Abstract: The First World War: Revenue Act of 1916, 630; Revenue Acts of 1918 and 1921, 631; criteria used by the Government, 632; extent of amortization under this law, 634; the question of incentives, 634. — The Second World War: Second Revenue Act of 1940, 636; administration of this law, 637; changes in the law in 1942, 639. — Accelerated depreciation as an incentive to plant expansion, 641. — Conclusions, 645.

Date: 1943
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.2307/1884658 (application/pdf)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:oup:qjecon:v:57:y:1943:i:4:p:630-645.

Ordering information: This journal article can be ordered from
https://academic.oup.com/journals

Access Statistics for this article

The Quarterly Journal of Economics is currently edited by Robert J. Barro, Lawrence F. Katz, Nathan Nunn, Andrei Shleifer and Stefanie Stantcheva

More articles in The Quarterly Journal of Economics from President and Fellows of Harvard College
Bibliographic data for series maintained by Oxford University Press ().