One of the provisions under consideration in the tax extenders discussion is a reinstatement of 50 percent bonus expensing for equipment. This would strengthen investment spending and boost the sluggish recovery. It has...
- Excess Profits Taxation: A Compilation of Materials on Excess Profi...
Excess Profits Taxation: A Compilation of Materials on Excess Profits Taxation
Foreword This compilation and bibliography are presented in the hope that they will contribute to a fuller understanding of a difficult and at times controversial subject. In selecting the materials included an effort was made to obtain a cross section of opinions and points of view. Attention is directed to the bibliography of periodical and special materials on war, profits and excess profits taxation issued from 1916 to 1940. In the light of recent events, the body of literature developed as a result of our experience with those forms of taxation during and immediately after the War of 1914-1919 has assumed anew significance.
The Tax Foundation’s Taxes and Growth Model was used to estimate the long-run effects on the U.S. economy and federal revenue of enacting the capital cost recovery plan developed by Senate Finance...
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