id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-467	Fleming, Jr., J. Clifton	The Deceptively Disparate Treatment of Business and Investment Interest Expense Under a Cash-Flow Consumption Tax and a Schanz-Haig-Simons Income Tax	2022	18	.pdf	application/pdf	9080	372	60	This means that the 1/l/2 principal and interest deduction of $110 merely appeared to shelter 36. There is no offsetting deduction for the 1/1/2 principal and interest payment because the 1/1/1 exclusion of the borrowed $100 has eliminated the need for the 1/1/2 principal and interest deduction.	cache/ftr-467.pdf	txt/ftr-467.txt