Notes on the Tax Treatment of Structures
Published Date
Copyright 1987
ISBN 0226240886
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Copy CitationRoger H. Gordon, James R. Hines, Jr., and Lawrence H. Summers, The Effects of Taxation on Capital Accumulation (University of Chicago Press, 1987), chap. 7, https://www.nber.org/books-and-chapters/effects-taxation-capital-accumulation/notes-tax-treatment-structures.
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Working Paper
More than three quarters of the United States tangible capital stock represents structures. Tax policies potentially...