The Washington Post has denounced the inclusion of bonus depreciation in the just-passed tax extenders bill for 2014. The correct term is “partial expensing.” There is nothing “bonus” about it. The...
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- Principles of Sound Tax Policy
Principles of Sound Tax Policy
As a nonpartisan educational organization, the Tax Foundation has earned a reputation for independence. However, it is not devoid of perspective. All Tax Foundation research is guided by the following principles of sound tax policy, which should serve as touchstones for good tax policy everywhere:
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