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1 Depreciation Tax Policy 1 (1970)

handle is hein.tera/depteaxp0001 and id is 1 raw text is: TAX FOUNDATION'S

NUMBER 43

AUGUST 1970

DEPRECIATION TAX POLICY
This bibliography has been selected from the literature assembled for Tax
Foundation's forthcoming study on Federal tax policy toward depreciation allowances.
References have been confined largely to those concerned directly with Federal
tax policy and exclude the area of regulated industries. Listings are arranged
as follows:
I. General References
II. Revenue Act of 1954
III. Revenue Procedure 62-21 and
the Investment Tax Credit
IV. Replacement Cost Proposals
V. Depreciation Tax Policy Abroad
VI. Empirical Studies and Statistical
Analyses
I. General References
American Enterprise Institute for Public Policy Research. Fiscal Policy and
Business Capital Formation. A Symposium. Washington, D.C.: April 20-21,
1967. 216pp.
The importance of capital investment and the influence of tax policy on
capital investment is discussed by Robert C. Tyson (pp. 1-12) and Dan Throop
Smith (pp. 13-25). Includes other papers by Paul W. McCracken, Solomon
Fabricant, C. Lowell Harriss, and Richard A. Musgrave.

Cohen, Jerome B. and Robbins, Sidney M. The Financial Manager. New York:
and Row, 1966. lO06pp.
Discusses the financial manager's viewpoint (pp. 561-577).

Harper

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