Cost-of-Capital-Calculator
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Split of corporate and non-corporate assets for inventories and land
B-Tax yield much different ratios than was CBO (2007) finds. In particular, CBO finds:
- Fraction of land owned by businesses facing corp tax treatment = 46.8% (B-Tax finds about 18%)
- Fraction of inventories owned by businesses facing corp tax treatment = 72% (B-Tax finds about 60%).
A place to start is in read_bea.py, where these asset types are attributed across industry and tax treatment.