Article: SHOULD TAX SYSTEM ENCOURAGE CORPORATE DEBT?

In the 1980s, the American people learned the wonderful uses of debt - government, business and personal, the underlying urge in all three being the abilty to buy things now, not later.

They also learned the penalties, especially as high interest rates denied them the opportunity not just to buy for the future but to finance the present and the past as well.

The Gramm-Rudman Act forced government to at least attempt scaling back, and the phasing out of tax deductions on installment debt has made individuals more conscious of saving rather than spending.

But business debt is another matter. It is still encouraged, at least by the tax system.

At a time when concerns about ...

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