Investment Neutrality of Business Income Taxes

Richard Hartman

The Quarterly Journal of Economics, 1978, vol. 92, issue 2, 245-260

Abstract: I. Introduction, 245.—II. The model, 247.—III. The model with full investment write-off, 248.—IV. Depreciation deductions depend on the capital stock, 251.—V. Depreciation deductions depend on the time profile of past investments, 256.—VI. Concluding comments, 258.

Date: 1978
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