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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


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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tax law / taxpayer’s products / federal law / anti-pollution devices / /

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Joint Committee / Department of Treasury / Congress / Joint Committee on Taxation.3 While / federal government / Joint Committee on Taxation / medicare / /

Person

Nat / Boris Bitttker / William Andrews / Walter Blum / Marvin Chirelstein / Lawrence Zelenak / Gregg D. Polsky / Frank Shaforth / Jeffrey Lehman / Joel Newman / Edward A. Zelinsky / Jeffrey Kahn / Douglas A. Kahn / Aaron Wildavsky / William Turnier / /

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author / Professor / president / /

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Michigan / /

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