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Reducing Depreciation Allowances To Finance A Lower Corporate Tax Rate

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  • Gravelle, Jane G.
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    Abstract

    This paper considers the tradeoffs in using revenues from slowing depreciation deductions to lower the corporate tax rate. It estimates how much the rate could be lowered and the resulting effective tax rates on different types of assets. Two issues arise: the overall effect on marginal tax burdens and the challenges of using a provision that largely reflects timing effects to finance a steady state rate reduction.

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    File URL: http://www.ntanet.org/NTJ/64/4/ntj-v64n04p1039-53-reducing-depreciation-allowances-finance.pdf
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    File URL: http://www.ntanet.org/NTJ/64/4/ntj-v64n04p1039-53-reducing-depreciation-allowances-finance.html
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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 64 (2011)
    Issue (Month): 4 (December)
    Pages: 1039-53

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    Handle: RePEc:ntj:journl:v:64:y:2011:i:4:p:1039-53

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    1. Jane G. Gravelle, 1994. "The Economic Effects of Taxing Capital Income," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262071584, December.
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