Tax Amortization is a tax accounting method by which the capitalized cost of certain qualifying assets—typically intangible assets—is systematically allocated and deducted from taxable income over a prescribed statutory or regulatory period rather than expensed immediately.
7
Publications
120
Citations
9
Authors
3
Institutions
Publications per year
2017–2026
1
Parents
Publications
7
Optimal Depreciation Strategies for Income Tax Purposes
B. Alva Schoomer · Management Science · 1966 · 13 citations
Business, Accountancy, Finance +15
Replacing the Scandal-Plagued Corporate Income Tax with a Cash-Flow Tax
Chris Edwards · SSRN Electronic Journal · 2003 · 11 citations · Full text
Public Affairs, Finance, Tax Law +17
1–5 of 7
Authors
9
- ME
1
h-index
- CD
1
h-index
- ML
1
h-index
- GR
1
h-index
- BA
1
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1–5 of 9
Institutions
3
The University of Texas at Austin
Austin, United States
1 h-index
1 publications
22 citations
Bank of Italy
Rome, Italy
1 h-index
2 publications
22 citations
Arthur D. Little (United States)
Boston, United States
1 h-index
1 publications
13 citations
Cato Institute
Washington D.C., United States
1 publications
11 citations
1–4 of 3
Venues
- Journal of Financial and Quantitative Analysis
JFQA · 2 publications · 21 citations
2
h-index
- Management Science
1 publications · 13 citations
1
h-index
- Journal of the American Taxation Association
1 publications · 22 citations
1
h-index
- Journal of Accounting Research
JAR · 1 publications · 40 citations
1
h-index
- SSRN Electronic Journal
Repository · 1 publications · 11 citations
1
h-index
1–5