The Path to Bifurcated Tangible Asset Depreciation Regime in Australia
More than two decades after their adoption, the rationale the generous depreciation concessions for small business remains unclear. Several after-the-fact explanations have been suggested, with the most common being a form of compensation for the proportionally high tax compliance burden borne by sm...
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| Format: | Journal Article |
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Thomson Reuters
2022
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| Online Access: | http://hdl.handle.net/20.500.11937/89826 |