Article
Op Ed: Throwing Cold Water on Expensing of Assets
Tax Notes
Document Type
Article
Publication Date
4-24-2009
Keywords
- Corporate taxation,
- Property taxation,
- immediate expensing,
- interest deduction,
- expensing of assets
Disciplines
Abstract
Deborah A. Geier rebuts a proposal for full expensing (except for 10-year depreciation of buildings) for all assets and all taxpayers to accomplish simplification, arguing that such a proposal would need to be combined with a repeal of the interest deduction.
Citation Information
Deborah A. Geier, Op Ed: Throwing Cold Water on Expensing of Assets, 123 Tax Notes 499 (2009)