Daniel Rathburn is an editor at Investopedia who works on tax, accounting, regulatory, and cryptocurrency content. Comprehensive tax allocation is a form of tax analysis that identifies the effect of ...

The purpose of this paper is to analyze the impact of U.S. tax policy on the efficiency of capital allocation. To achieve this objective, we employ an intertemporal general equilibrium model of the ...

Cost allocation serves several purposes. Also referred to as cost apportionment, this practice of identifying the source of an expense and assigning the cost accordingly is an important factor in ...