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- W90129328 abstract "In 2002, I first developed a theory of normative cost for a realization-based income tax. [Terry, Normative Capital Cost Recovery for a Realization-Based Income Tax, 5 Fla. Tax Rev. 467 (2002)]. In a later article published in 2006, I attempted to show how such cost could be applied practically to use by individual equipment owners, in the form of a equipment expensing (CEE) deduction. [Terry, Capital Equipment Expensing: Incremental Tax Reform for a Transition Realization-Based Income Tax, 7 Fla. Tax Rev. 240 (2006)] After a review of the 2006 article by the Equipment Leasing and Finance Foundation and others, it became apparent to me that, such a radical change to the theory and treatment of capital creation and capital recovery in our income tax base, required the expansion of CEE theory beyond its problematic application to individual equipment users. Through subsequent analysis, I have discovered that CEE may offer a useful tool for the contracting American economy: an efficient way to create and deliver targeted economic stimulus directly to the important equipment leasing industry. This article, which is still an interim work in process, proposes that CEE be used exclusively in a newly designed and dedicated financing entity, the Special Equipment Leasing Financing Entity (SELFE). At this time, this article necessarily contains only a basic introduction to the theory, structure, tax-related rules, and economic consequences of the use of CEE in SELFEs. Once the concept can be fully developed, however, I believe that SELFEs might be able to play an important role in economically stimulating the stagnant equipment leasing industry, especially in the context of the serious present condition of the U.S. economy in general, and of the equipment leasing industry in particular." @default.
- W90129328 created "2016-06-24" @default.
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- W90129328 date "2009-05-04" @default.
- W90129328 modified "2023-09-23" @default.
- W90129328 title "Tax Leveraged Stimulus for the Equipment Leasing Industry" @default.
- W90129328 hasPublicationYear "2009" @default.
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