The Accounting Review Vol. 54 No. 1 1979
The Pollution Control Tax Incentive: A Non-Incentive.
Abstract
ABSTRACT: Congress has re-enacted the accelerated amortization deduction for certified pollution control facilities, presumably to stimulate investments in such facilities. Through the use of a present-value federal income tax impact model, it is shown that rarely will the provision serve as a tax "incentive" for this type of investment when elected by a manufacturing firm.
- DOI
- 10.2308/tar-4489502
- Volume
- 54
- Issue
- 1
- Pages
- 125-137
- Language
- en
- Sources
- openalex crossref