Kolbe, A. Lawrence; Tye, William B.; Baker, Miriam Alexander - In: RAND Journal of Economics 15 (1984) 3, pp. 434-446
Despite a long debate over the methods regulators can use to treat deferred income taxes from accelerated depreciation, there appears to be no formal analysis of the conditions under which customers and investors will prefer each method and under which a transition among the methods will leave...
