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What is the rationale for depreciating assets used in

Question -

1) What is the rationale for depreciating assets used in business? Do you agree with it?

2) Does the rationale have any implications on capital formation - that is, investments by big businesses?

3) Does it favor one group of taxpayers versus another?

4) Are there any economic, social, revenue, or political implications?

Paragraph for each question.

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