Author Archives: Ralph A. Gerra, Jr.
NY Times Article: “Tax Increase Would Hit Few Small Businesses (NYT 9/18/2010, B1)” Hits Wide of Target: Where Have All the Editors Gone?
NY Times Article errs in tax increase debate
Ralph A. Gerra, Jr.
I have prepared a short spreadsheet which illustrates the economic effect of depreciation. 100% Depreciation I also have a short explanation at http://www.avvo.com/legal-guides/ugc/presidents-depreciation-proposal-will-encourage-capital-investment-1
Levin Press Release on Corporate Stock Option Deductions Levin incorrectly ignores the differences between tax and financial accounting for compensatory stock options. Levin compares the low financial accounting expense from the current grant of new out-of-the-money options to the higher … Continue reading