Development Deductions is a tax allowance in natural resource taxation that permits a deductible expense for costs incurred in the exploration, development, and preparation of natural resource properties for production, distinguishing it from routine operational deductions by targeting capital-intensive pre-extraction activities.
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100
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Authors
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Publications per year
2017–2026
0
Publications
6
Variations in Development Subsidies under Tax Increment Financing
Jack R. Huddleston · Land Economics · 1981 · 25 citations
Law, Public Finance, Urban Planning +15
Land Development, Externalities, and Pigouvian Taxes
John E. Anderson · Journal of Urban Economics · 1993 · 22 citations
Taxation for Development: Principles and Applications.
Nicholas Stern, S. R. Lewis · Economica · 1987 · 15 citations
Two Types of Derived Accomplishments
Malka Rappaport Hovav, Beth Levin · 1996 · 13 citations
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Authors
10
- SF
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- JR
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- AP
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- JE
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- BL
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1–5 of 10
Institutions
4
Pomona College
Claremont, United States
1 h-index
1 publications
11 citations
Cornell University
Ithaca, United States
1 h-index
1 publications
11 citations
University of Nebraska–Lincoln
Lincoln, United States
1 h-index
1 publications
22 citations
Colorado School of Mines
Golden, United States
1 h-index
1 publications
11 citations
1–4 of 4
Venues
- American Journal of Agricultural Economics
1 publications · 11 citations
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- Journal of Urban Economics
1 publications · 22 citations
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- Land Economics
1 publications · 25 citations
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- Economica
1 publications · 15 citations
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- Medical Entomology and Zoology
1 publications · 14 citations
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