The New Economics of Accelerated Depreciation
收藏NBER1982-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0848
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资源简介：
The Economic Recovery Tax Act of 1981 included the largest business tax cut in U.S. history, embodied in the Accelerated Cost Recovery System. This paper describes in detail the provisions of the new treatment of depreciable property,and analyzes in a fairly nontechnical way its economic impact.
1981年经济复苏税收法案（The Economic Recovery Tax Act of 1981）包含了美国历史上最大规模的企业减税措施，该措施体现在加速成本回收系统（Accelerated Cost Recovery System）之中。本文详细阐述了可折旧资产新处理方式的条款，并以相对非技术性的方式分析了其经济影响。
提供机构：
美国国家经济研究局
创建时间：
1982-01-01
