Decoupling Matters for Site Selection

By: Joseph Bishop-Henchman

Mark Arend at Site Selection Online offers advice to readers on where to locate businesses. In his column today, he discusses “decoupling”: a state rejecting the federal depreciation rules and adopting its own. He points to a blog post of ours, stating that “decoupling is unwise, and the blog outlines them succinctly.”

Here’s that blog post.

I’m pleased he emphasizes to his readers that they should include information about whether a state has decoupled or not in advice about site locations.

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About the Author

Joseph Bishop-Henchman

Joseph Bishop-Henchman

Executive Vice President

Joe Bishop-Henchman is Executive Vice President at the Tax Foundation, where he analyzes state tax trends, constitutional issues, and tax law developments. Joe has testified or presented to officials in 36 states, testified before Congress six times, and has written over 75 major studies on tax policy.