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Small Business Expensing Allowance: Current Status, Legislative Proposals, and Economic Effects


This report focuses on the salient economic effects of the small business expensing allowance. It begins by explaining how the allowance works; moves on to summarize its legislative history and describe legislation in the 110th Congress to modify the allowance; and concludes with a discussion of the allowance's implications for economic efficiency, the distributional effects of the federal income tax, and tax administration.


This package includes following files:
# File Name Document Date Order ID: Number of Pages Price
1 RL31852_09_23_2007.pdf May 30, 2007 RL31852 13 $29.95 Add to Cart

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