Op Ed: Throwing Cold Water on Expensing of Assets

Deborah A Geier

Op Ed: Throwing Cold Water on Expensing of Assets

Research output: Contribution to journal › Article › peer-review

Abstract

Deborah A. Geier rebuts a proposal for full expensing (except for 10-year depreciation of buildings) for all assets and all taxpayers to accomplish simplification, arguing that such a proposal would need to be combined with a repeal of the interest deduction.

Original language	American English
Journal	Tax Notes
State	Published - Apr 24 2009

Keywords

Corporate taxation
Property taxation
immediate expensing
interest deduction
expensing of assets

Disciplines

Tax Law

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Op Ed Throwing Cold Water on Expensing of AssetsFinal published version, 340 KBLicense: CC BY

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title = "Op Ed: Throwing Cold Water on Expensing of Assets",

abstract = " Deborah A. Geier rebuts a proposal for full expensing (except for 10-year depreciation of buildings) for all assets and all taxpayers to accomplish simplification, arguing that such a proposal would need to be combined with a repeal of the interest deduction.",

keywords = "Corporate taxation, Property taxation, immediate expensing, interest deduction, expensing of assets",

author = "Geier, \{Deborah A\}",

note = "Deborah A. Geier, Op Ed: Throwing Cold Water on Expensing of Assets, 123 Tax Notes 499 (2009)",

year = "2009",

month = apr,

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language = "American English",

journal = "Tax Notes",

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T1 - Op Ed: Throwing Cold Water on Expensing of Assets

AU - Geier, Deborah A

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PY - 2009/4/24

Y1 - 2009/4/24

N2 - Deborah A. Geier rebuts a proposal for full expensing (except for 10-year depreciation of buildings) for all assets and all taxpayers to accomplish simplification, arguing that such a proposal would need to be combined with a repeal of the interest deduction.

AB - Deborah A. Geier rebuts a proposal for full expensing (except for 10-year depreciation of buildings) for all assets and all taxpayers to accomplish simplification, arguing that such a proposal would need to be combined with a repeal of the interest deduction.

KW - Corporate taxation

KW - Property taxation

KW - immediate expensing

KW - interest deduction

KW - expensing of assets

UR - https://engagedscholarship.csuohio.edu/fac_articles/54

M3 - Article

JO - Tax Notes

JF - Tax Notes

ER -

Op Ed: Throwing Cold Water on Expensing of Assets

Abstract

Keywords

Disciplines

Access to Document

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