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Environmental 'Remediation' Expenses and a Natural Interpretation of the Capitalization Requirement

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  • Sims, Theodore S.

Abstract

Discusses the income taxation of outlays for environmental restoration( or "remediation"). Talks about how anticipated reclamation cost will be taxed.

Suggested Citation

  • Sims, Theodore S., 1994. "Environmental 'Remediation' Expenses and a Natural Interpretation of the Capitalization Requirement," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(3), pages 703-718, September.
    • Handle: RePEc:ntj:journl:v:47:y:1994:i:3:p:703-18
    DOI: 10.1086/NTJ41789101
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    References listed on IDEAS

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    1. Bailey, Martin J, 1974. "Progressivity and Investment Yields under U.S. Income Taxation," Journal of Political Economy, University of Chicago Press, vol. 82(6), pages 1157-1175, Nov.-Dec..
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