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Volumn 54, Issue 3, 2001, Pages 513-526

Whither tax depreciation?

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Indexed keywords


EID: 0042408197     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2001.3.07     Document Type: Article
Times cited : (8)

References (14)
  • 1
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    • Reassessing the social returns to equipment investment
    • August
    • Auerbach, Alan J., Kevin A. Hassett, and Stephen D. Oliner. "Reassessing the Social Returns to Equipment Investment." Quarterly Journal of Economics 109 No. 3 (August, 1994): 789-802.
    • (1994) Quarterly Journal of Economics , vol.109 , Issue.3 , pp. 789-802
    • Auerbach, A.J.1    Hassett, K.A.2    Oliner, S.D.3
  • 2
    • 0000746942 scopus 로고
    • Equipment investment and economic growth
    • May
    • De Long, J. Bradford, and Lawrence Summers. "Equipment Investment and Economic Growth." Quarterly Journal of Economics 106 No. 2 (May, 1991): 445-502.
    • (1991) Quarterly Journal of Economics , vol.106 , Issue.2 , pp. 445-502
    • De Long, J.B.1    Summers, L.2
  • 4
    • 0002473959 scopus 로고    scopus 로고
    • The measure of depreciation in the U.S. National Income and Product Accounts
    • July
    • Fraumeni, Barbara. "The Measure of Depreciation in the U.S. National Income and Product Accounts." Survey of Current Business 77 No. 7 (July, 1997): 7-23.
    • (1997) Survey of Current Business , vol.77 , Issue.7 , pp. 7-23
    • Fraumeni, B.1
  • 5
    • 0003255990 scopus 로고
    • A re-examination of tax distortions in general equilibrium models
    • edited by Martin Feldstein, Chicago: University of Chicago Press
    • Fullerton, Don, and Roger Gordon. "A Re-examination of Tax Distortions in General Equilibrium Models." In Behavioral Simulations Methods in Tax Policy Analysis, edited by Martin Feldstein, 369-420. Chicago: University of Chicago Press, 1983.
    • (1983) Behavioral Simulations Methods in Tax Policy Analysis , pp. 369-420
    • Fullerton, D.1    Gordon, R.2
  • 6
    • 0001405595 scopus 로고
    • Notes on the tax treatment of structures
    • edited by Martin Feldstein, Chicago: University of Chicago Press
    • Gordon, Roger, James Hines, and Lawrence Summers. "Notes on the Tax Treatment of Structures." In The Effects of Taxation on Capital Accumulation, edited by Martin Feldstein, 223-54. Chicago: University of Chicago Press, 1987.
    • (1987) The Effects of Taxation on Capital Accumulation , pp. 223-254
    • Gordon, R.1    Hines, J.2    Summers, L.3
  • 8
    • 85037271650 scopus 로고    scopus 로고
    • Congressional Research Service Report RL3063 Washington, D.C.: Library of Congress. Originally issued in 1999, updated in
    • Gravelle, Jane G. Depreciation and the Taxation of Real Estate. Congressional Research Service Report RL3063. Washington, D.C.: Library of Congress. Originally issued in 1999, updated in 2000.
    • (2000) Depreciation and the Taxation of Real Estate
    • Gravelle, J.G.1
  • 9
    • 34548295079 scopus 로고
    • The estimation of economic depreciation using vintage asset prices: An application of the box-cox power transformation
    • April
    • Hulten, Charles, and Frank C. Wykoff. "The Estimation of Economic Depreciation using Vintage Asset Prices: An Application of the Box-Cox Power Transformation." Journal of Econometrics 15 No. 8 (April, 1981): 367-96.
    • (1981) Journal of Econometrics , vol.15 , Issue.8 , pp. 367-396
    • Hulten, C.1    Wykoff, F.C.2
  • 10
    • 0040898891 scopus 로고    scopus 로고
    • Issues in the measurement of economic depreciation
    • January
    • Hulten, Charles, and Frank C. Wykoff. "Issues in the Measurement of Economic Depreciation." Economic Inquiry 34 No. 1 (January, 1996): 10-77.
    • (1996) Economic Inquiry , vol.34 , Issue.1 , pp. 10-77
    • Hulten, C.1    Wykoff, F.C.2
  • 11
    • 85115039561 scopus 로고    scopus 로고
    • st century distortions from 1950s depreciation class lives
    • May 29
    • st Century Distortions from 1950s Depreciation Class Lives." Tax Notes 87 No. 9 (May 29, 2000): 1267-73.
    • (2000) Tax Notes , vol.87 , Issue.9 , pp. 1267-1273
    • Neubig, T.S.1    Rhody, S.E.2
  • 12
    • 0030551758 scopus 로고    scopus 로고
    • New evidence on the retirement and depreciation of machine tools
    • January
    • Oliner, Stephen D. "New Evidence on the Retirement and Depreciation of Machine Tools." Economic Inquiry 34 No. 1 (January, 1996): 57-77.
    • (1996) Economic Inquiry , vol.34 , Issue.1 , pp. 57-77
    • Oliner, S.D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.