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Accelerated Depreciation: A Neglected Chapter in War Taxation

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  • E. Cary Brown
  • Gardner Patterson

Abstract

The First World War: Revenue Act of 1916, 630; Revenue Acts of 1918 and 1921, 631; criteria used by the Government, 632; extent of amortization under this law, 634; the question of incentives, 634. — The Second World War: Second Revenue Act of 1940, 636; administration of this law, 637; changes in the law in 1942, 639. — Accelerated depreciation as an incentive to plant expansion, 641. — Conclusions, 645.

Suggested Citation

  • E. Cary Brown & Gardner Patterson, 1943. "Accelerated Depreciation: A Neglected Chapter in War Taxation," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 57(4), pages 630-645.
    • Handle: RePEc:oup:qjecon:v:57:y:1943:i:4:p:630-645.
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