Depreciation Rules and Small Business Longevity Donald Bruce Center for Business and Economic Research and Department of Economics 722 Stokely Management Center The University of Tennessee Knoxville, TN 37996 Phone: (865) 974-5441 dbruce@utk.edu John Deskins* Department of Economics and Finance Creighton University 2500 California Plaza Omaha, NE 68178 Phone: (402) 280-2442 johndeskins@creighton.edu Tami Gurley-Calvez Bureau of Business and Economic Research and Department of Economics Post Office Box 6025 West Virginia University Morgantown, WV 26506 Phone: (304) 293-7829 tami.calvez@mail.wvu.edu March 2010 *Corresponding author. The authors are grateful for helpful comments during the formative stages of this research from participants at the National Tax Association’s 2005 Annual Conference on Taxation.