英文文献：Machinery Replacement Decisions and the Tax Reform Act of 1986
英文文献作者：VanTassell, Larry W.,Nixon, Clair J.
英文文献摘要：
The decision to trade or sell equipment when purchasing new equipment is examined using a computer simulation model. Income and self-employment tax rates reflecting the current law are integrated into the model. The most profitable alternative prescribed is to sell, elect expensing, and use modified accelerated depreciation. The change in the optimum solution is also examined when various tax modeling methodologies are employed.