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Public economics / Income tax in the United States / Tax expenditure / Tax / Income tax / Accelerated depreciation / Depreciation / Flat tax / Alternative Minimum Tax / Taxation / Accountancy / Business
Public economics
Income tax in the United States
Tax expenditure
Tax
Income tax
Accelerated depreciation
Depreciation
Flat tax
Alternative Minimum Tax
Taxation
Accountancy
Business

A PROPOSED REPLACEMENT OF THE TAX EXPENDITURE CONCEPT AND A DIFFERENT PERSPECTIVE ON ACCELERATED DEPRECIATION by Douglas A. Kahn I. Introduction The concept of tax expenditures has been widely accepted1 and has even been

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