Miller, Karen C.; Riley Shaw, J.; Flesher, Tonya K. - In: Advances in taxation, (pp. 73-101). 2008
The use of corporate aircraft has increased as businesses place more value on ease of mobility. The bonus depreciation … deductions for the purchase of new corporate aircraft. These incentives allowed more than twice the traditional MACRS allowance … depreciable life of the corporate aircraft only generated a 3.25 percent reduction in the after-tax-cost. This study documents …