|
|
|
|
||||
|
||||
The Problem with Bonus DepreciationTheodore P. SetoLoyola Law School Los Angeles February 12, 2010 Tax Notes, pp. 782-783, February 8, 2010 Loyola-LA Legal Studies Paper No. 2010-5 Abstract: Bonus depreciation encourages businesses to reallocate funds from labor to capital and thereby depresses the demand for labor. In periods of high unemployment, Congress should avoid enacting such provisions. More generally, when considering proposed tax incentives, Congress should insist on identifying the subsidized activity’s economic substitutes – those sectors or activities as to which the proposed provisions are likely to operate as a penalty.
Number of Pages in PDF File: 3 Accepted Paper SeriesDate posted: February 16, 2010 ; Last revised: February 19, 2010Suggested CitationContact Information
|
|
||||||||||||||
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
FAQ
Terms of Use
Privacy Policy
Copyright
This page was processed by apollo7 in 0.437 seconds
