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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 ALL REQUESTS FOR MATERIALS SHOULD BE SENT TO THE PUBLISHERS TAX FOUNDATION, INCORPORATED • 50 ROCKEFELLER PLAZA • NEW YORK, N, Y. 10020