Uncertainty, Welfare Cost, and the 'Adaptability' of U.S. Corporate Taxes
收藏NBER1983-11-01 更新2025-01-04 收录
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https://www.nber.org/papers/w1239
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资源简介:
Alternative corporate tax systems differ in their ability to adapt to changes in the rate of inflation. Absent complete indexing of depreciation allowances, a tax system may use the expected inflation rate to set accelerated depreciation allowances in a way that minimizes the welfare loss from them
提供机构:
美国国家经济研究局
创建时间:
1983-11-01



