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    The Accelerated Cost Recovery System As Provided By The Economic Recovery Tax Act Of 1981

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    1983_VoskampM_THS_0001037.pdf (3.463Mb)
    Author
    Voskamp, Margaret
    Advisor
    Michael Robinson; Charles Mandeville; William Wood
    Date of Issue
    1983-04-01
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    URI
    https://scholars.carroll.edu/handle/20.500.12647/115
    Title
    The Accelerated Cost Recovery System As Provided By The Economic Recovery Tax Act Of 1981
    Type
    thesis
    Abstract
    On August 4, 1981, Congress passed the Economic Recovery Tax Act of 1981. The Act, designed to relieve excessive tax burdens and to promote economic growth, provided benefits to individuals and business alike. One of the most important business incentive provisions of the Act, the Accelerated Cost Recovery System (ACRS), dramatically changed the system of tax depreciation. To understand the reasons for this provision the depreciation system utilized prior to ACRS will be briefly examined, as well as the progress of the concept of an accelerated cost recovery system from early recommendations through becoming law as included in the Economic Recovery Tax Act of 1981. The system will then be outlined and evaluated with an analysis of its anticipated and actual performance.
    Degree Awarded
    Bachelor's
    Semester
    Spring
    Department
    Business, Accounting & Economics
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    • Business, Accounting and Economics Undergraduate Theses

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