One of the worst aspects of the federal tax code is the way it treats saving. Under ordinary circumstances, saving is treated to double taxation at the individual level, reducing after-tax returns to saving and...
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Location Matters Results by State
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Congress is currently considering tax extenders, the renewal of expiring or recently expired tax provisions. Among the provisions is 50 percent bonus expensing, otherwise known as bonus depreciation. The...
- This paper provides a side-by-side comparison of the long-run growth and revenue effects of the cost recovery systems in the Baucus proposal, the Camp plan, the Wyden-Coats proposal, and full expensing.
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