Op Ed: Throwing Cold Water on Expensing of Assets

Authors

Deborah A. Geier, Cleveland State UniversityFollow

Document Type

Article

Publication Date

4-24-2009

Publication Title

Tax Notes

Keywords

Corporate taxation, Property taxation, immediate expensing, interest deduction, 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.

Repository Citation

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