Neutral Cost Recovery

All Related Articles

estimated economic impact of improved cost recovery by state
Data

Estimated Impact of Improved Cost Recovery Treatment by State

We estimate that moving to permanent full expensing and neutral cost recovery for structures would add more than 1 million full-time equivalent jobs to the long-run economy and boost the long-run capital stock by $4.8 trillion.

4 min read
Understanding the Tax Treatment of Inventory: The Role of LIFO
Research

Options for Improving the Tax Treatment of Structures

Improving the tax treatment of structures is one of the most cost-effective tax policy changes available to lawmakers as they consider how to remove investment barriers in the tax code to hasten the economic recovery. Policymakers must weigh the trade-offs among long-run economic output goals, revenue constraints, and the existing stock of structures.

13 min read