An overview of cost recoveryCost recovery refers to how the tax system permits businesses to recover the cost of investments through depreciation or amortization. Depreciation and amortization deductions affect taxable income, effective tax rates, and investment decisions. in the U.S. with Steve Entin and Kyle Pomerleau.
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By: ,About the Authors
Stephen J. Entin is a Senior Fellow Emeritus at the Tax Foundation. Previously, he was President and Executive Director at the Institute for Research on the Economics of Taxation (IRET), a pro-free market economic public policy research organization based in Washington DC.
Kyle Pomerleau
Resident Fellow, American Enterprise Institute
Kyle Pomerleau is a resident fellow at the American Enterprise Institute (AEI), where he studies federal tax policy.
Before joining AEI, Mr. Pomerleau was chief economist and vice president of economic analysis at the Tax Foundation, where he led the macroeconomic and tax modeling team and wrote on various tax policy topics, including corporate taxation, international tax policy, carbon taxation, and tax reform.