Matches in SemOpenAlex for { <https://semopenalex.org/work/W3159383154> ?p ?o ?g. }
Showing items 1 to 80 of
80
with 100 items per page.
- W3159383154 startingPage "547" @default.
- W3159383154 abstract "A major issue under an accretion tax is how to treat depreciable assets, assets that tend to decline in value with time and use. The classic theoretical ideal is economic depreciation, a stream of deductions that exactly replicates the decline in value of each asset over time. Although some parts of U.S. law aim to replicate economic depreciation, tax is normally allowed at a rate that is faster than economic depreciation. The goal of accelerated depreciation is to provide a general subsidy to investment without distorting the choice between assets. Thus, the ideal is to allow acceleration of tax for all assets but to tailor the degree of acceleration for each asset so that no asset is favored over another strictly due to the tax rules. Risk affects depreciable assets. For example, it is uncertain how long an asset will function. Some assets wear out and fail much earlier than others. This type of risk is retirement risk. Retirement risk plays a special role in the analysis of rules." @default.
- W3159383154 created "2021-05-10" @default.
- W3159383154 creator A5084788584 @default.
- W3159383154 date "1999-01-01" @default.
- W3159383154 modified "2023-09-23" @default.
- W3159383154 title "Tax depreciation and risk" @default.
- W3159383154 hasPublicationYear "1999" @default.
- W3159383154 type Work @default.
- W3159383154 sameAs 3159383154 @default.
- W3159383154 citedByCount "1" @default.
- W3159383154 crossrefType "journal-article" @default.
- W3159383154 hasAuthorship W3159383154A5084788584 @default.
- W3159383154 hasConcept C100001284 @default.
- W3159383154 hasConcept C162324750 @default.
- W3159383154 hasConcept C170802524 @default.
- W3159383154 hasConcept C172008318 @default.
- W3159383154 hasConcept C175444787 @default.
- W3159383154 hasConcept C181622380 @default.
- W3159383154 hasConcept C196324498 @default.
- W3159383154 hasConcept C202253471 @default.
- W3159383154 hasConcept C2778348673 @default.
- W3159383154 hasConcept C30472729 @default.
- W3159383154 hasConcept C38652104 @default.
- W3159383154 hasConcept C41008148 @default.
- W3159383154 hasConcept C44750222 @default.
- W3159383154 hasConcept C551662922 @default.
- W3159383154 hasConcept C556758197 @default.
- W3159383154 hasConcept C58202505 @default.
- W3159383154 hasConcept C74939039 @default.
- W3159383154 hasConcept C76178495 @default.
- W3159383154 hasConcept C95383336 @default.
- W3159383154 hasConceptScore W3159383154C100001284 @default.
- W3159383154 hasConceptScore W3159383154C162324750 @default.
- W3159383154 hasConceptScore W3159383154C170802524 @default.
- W3159383154 hasConceptScore W3159383154C172008318 @default.
- W3159383154 hasConceptScore W3159383154C175444787 @default.
- W3159383154 hasConceptScore W3159383154C181622380 @default.
- W3159383154 hasConceptScore W3159383154C196324498 @default.
- W3159383154 hasConceptScore W3159383154C202253471 @default.
- W3159383154 hasConceptScore W3159383154C2778348673 @default.
- W3159383154 hasConceptScore W3159383154C30472729 @default.
- W3159383154 hasConceptScore W3159383154C38652104 @default.
- W3159383154 hasConceptScore W3159383154C41008148 @default.
- W3159383154 hasConceptScore W3159383154C44750222 @default.
- W3159383154 hasConceptScore W3159383154C551662922 @default.
- W3159383154 hasConceptScore W3159383154C556758197 @default.
- W3159383154 hasConceptScore W3159383154C58202505 @default.
- W3159383154 hasConceptScore W3159383154C74939039 @default.
- W3159383154 hasConceptScore W3159383154C76178495 @default.
- W3159383154 hasConceptScore W3159383154C95383336 @default.
- W3159383154 hasIssue "2" @default.
- W3159383154 hasLocation W31593831541 @default.
- W3159383154 hasOpenAccess W3159383154 @default.
- W3159383154 hasPrimaryLocation W31593831541 @default.
- W3159383154 hasRelatedWork W1499978989 @default.
- W3159383154 hasRelatedWork W1524845369 @default.
- W3159383154 hasRelatedWork W1580102053 @default.
- W3159383154 hasRelatedWork W2206405735 @default.
- W3159383154 hasRelatedWork W2286460876 @default.
- W3159383154 hasRelatedWork W2358554523 @default.
- W3159383154 hasRelatedWork W2359203007 @default.
- W3159383154 hasRelatedWork W2360345794 @default.
- W3159383154 hasRelatedWork W2363207286 @default.
- W3159383154 hasRelatedWork W2385945684 @default.
- W3159383154 hasRelatedWork W2389904097 @default.
- W3159383154 hasRelatedWork W2391755823 @default.
- W3159383154 hasRelatedWork W2501112916 @default.
- W3159383154 hasRelatedWork W2602005785 @default.
- W3159383154 hasRelatedWork W3041505518 @default.
- W3159383154 hasRelatedWork W3122522567 @default.
- W3159383154 hasRelatedWork W3125437415 @default.
- W3159383154 hasRelatedWork W3146613888 @default.
- W3159383154 hasRelatedWork W3175323972 @default.
- W3159383154 hasRelatedWork W2103336482 @default.
- W3159383154 hasVolume "52" @default.
- W3159383154 isParatext "false" @default.
- W3159383154 isRetracted "false" @default.
- W3159383154 magId "3159383154" @default.
- W3159383154 workType "article" @default.