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Accelerated Depreciation Revisited - A Reply to Professor Blum


Douglas A. Kahn


University of Michigan Law School


Michigan Law Review, Vol. 78, p. 1185, 1980

Abstract:     
Professor Blum's comment addresses the proper or neutral tax treatment to be accorded three of the items discussed in my recent article on accelerated depreciation(Kahn, Accelerated Depreciation: A Proper Allowance for Measuring Net Income?) - namely, annuities, prepaid expenses, and exhaustible assets. Blum disputes my analysis in all three cases. While Blum's article is eminently readable, I do not believe that it refutes my earlier work to any extent. In this reply to Professor Blum, I will deal separately with each of the three items he examines.

Number of Pages in PDF File: 8

Keywords: Taxation, Depreciation, Neutrality, Expenditure

JEL Classification: H20

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Date posted: June 6, 2007  

Suggested Citation

Kahn, Douglas A., Accelerated Depreciation Revisited - A Reply to Professor Blum. Michigan Law Review, Vol. 78, p. 1185, 1980. Available at SSRN: http://ssrn.com/abstract=991386

Contact Information

Douglas A. Kahn (Contact Author)
University of Michigan Law School ( email )
625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4043 (Phone)
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