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A Note on Optimal Tax Depreciation Research.

Clyde P. Stickney

Professor of Accounting, Dartmouth College. 1

The Accounting Review 1981

Abstract ABSTRACT: This paper critically examines the development and current status of research on optimal tax depreciation decisions. It is shown that various researchers have derived piecemeal solutions to an existing decision model and have failed to reflect correctly important provisions of the income tax law. Questions are raised regarding the relative contribution of such studies to the stock of knowledge and the criteria for evaluating future research on optimal tax choices.

DOI
10.2308/tar-4492012
Volume
56 (3)
Pages
622-625
Language
en
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