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Investment Neutrality of Business Income Taxes

Richard Hartman

University of Washington

Quarterly Journal of Economics 1978

I. Introduction, 245.—II. The model, 247.—III. The model with full investment write-off, 248.—IV. Depreciation deductions depend on the capital stock, 251.—V. Depreciation deductions depend on the time profile of past investments, 256.—VI. Concluding comments, 258.

DOI
10.2307/1884161
Volume
92 (2)
Pages
245
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