Whither tax depreciation? From: National Tax Journal | Date: September 1, 2001| Author: Gravelle, Jane G. | COPYRIGHT 2001 National Tax Association. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group.Copyright information

In the 15 years since the depreciation rules were calculated to approximate economic depreciation for structures and equipment, that neutrality (using a constant set of economic depreciation estimates) has been somewhat undermined by a relatively more favorable treatment o,f equipment due to lower inflation and a lengthening of class lives-for structures. An argument can be made that shorter lives-for structures is in order; however, there is also a movement to provide tax benefits-for "hig...

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