Concepedia

Allocation Of Deduction

Allocation of Deduction is a tax accounting principle within partnership taxation that designates the systematic distribution of deductible expenses among partners according to their respective ownership interests or agreed-upon allocation rules, distinguishing it from income allocation or loss characterization methods.

34

Publications

1.5K

Citations

53

Authors

32

Institutions

Publications per year

2017–2026

1

Variants

Allocations Of DeductionDeduction Allocations

Parents

Children

Publications

34

Why Do Corporations Give to Charity?

Peter Navarro · The Journal of Business · 1988 · 559 citations

, , +17

Arrow's theorem on the optimality of deductibles: A stochastic dominance approach

Christian Gollier, Harris Schlesinger · Economic Theory · 1996 · 124 citations

, , +10

The elasticity of taxable income in the presence of deduction possibilities

Philipp Doerrenberg, Andreas Peichl, Sebastian Siegloch · Journal of Public Economics · 2015 · 93 citations

, , +14

Personal Deductions in an Ideal Income Tax

William D. Andrews · Harvard Law Review · 1972 · 58 citations

, , +12

Tax Issues Relating to Charitable Contributions and Organizations

Jane G. Gravelle · University of North Texas Digital Library (University of North Texas) · 2008 · 54 citations · Full text

, , +17

1–5 of 34

Authors

53

  1. CH
    Charles H. Kahn

    University of Pennsylvania, United States

    2 publications · 29 citations

    2

    h-index

  2. KC
    Ka Chun Cheung

    University of Hong Kong, Hong Kong SAR China

    2 publications · 79 citations

    2

    h-index

  3. CG
    Christian Gollier

    Toulouse School of Economics, France

    2 publications · 163 citations

    2

    h-index

  4. JL
    John Leslie Livingstone

    College of Accounting, Slovenia

    2 publications · 25 citations

    2

    h-index

  5. HS
    Harris Schlesinger

    University of Alabama, United States

    2 publications · 163 citations

    2

    h-index

1–5 of 53

Institutions

32

  1. University of Calgary

    Calgary, Canada

    2 h-index

    3 publications

    111 citations

  2. Xiamen University

    Xiamen, China

    1 h-index

    2 publications

    34 citations

  3. Erasmus University Rotterdam

    Rotterdam, The Netherlands

    1 h-index

    3 publications

    93 citations

  4. Continental (France)

    Toulouse, France

    1 h-index

    1 publications

    13 citations

  5. New York Law School

    New York, United States

    1 h-index

    1 publications

    25 citations

  6. Jiangxi University of Finance and Economics

    Nanchang, China

    1 h-index

    1 publications

    14 citations

  7. University of Mannheim

    Mannheim, Germany

    1 h-index

    2 publications

    186 citations

  8. University of Zurich

    Zurich, Switzerland

    1 h-index

    1 publications

    31 citations

1–8 of 32

Venues

  1. Insurance Mathematics and Economics

    6 publications · 163 citations

    6

    h-index

  2. National Tax Journal

    NTJ · 3 publications · 51 citations

    3

    h-index

  3. Journal of Public Economics

    2 publications · 113 citations

    2

    h-index

  4. Economic Theory

    2 publications · 163 citations

    2

    h-index

  5. Journal of Accounting Research

    JAR · 2 publications · 25 citations

    2

    h-index

1–5