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The Review of Economics and Statistics Vol. 37 No. 3 1955

Accelerated Amortization and Industrial Concentration

Richard T. Selden

Abstract

A S the pages of this journal testify,' economists recently have displayed a lively interest in the trend of industrial concentration. Those fearful of increased concentration in years to come are likely to be particularly concerned over the implications of continued heavy defense outlays. Although the evidence is far from convincing, many believe that the World War II mobilization program intensified industrial concentration. The issue examined in this article is whether a particular mobilization measure, accelerated tax amortization, has contributed toward increased concentration in American manufacturing industries during the current defense build-up.

DOI
10.2307/1925431
Volume
37
Issue
3
Pages
282
Sources
openalex crossref

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