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Taxation & Estate Planning

: TaxProf Blog

Seto: The Problem with Bonus Depreciation

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Theodore P. Seto (Loyola-L.A.) has posted The Problem with Bonus Depreciation, 126 Tax Notes 782 (Feb. 8, 2010), on SSRN. Here is the 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...

Full post as published by TaxProf Blog on February 18, 2010 (boomark / email).

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