Cost Recovery

Cost recovery is the ability of businesses to recover (deduct) the costs of their investments.


Featured Research

Capital Cost Recovery across the OECD, 2019

April 2, 2019

Senators Introduce Legislation to Fix the Retail Glitch

March 14, 2019

Permanence for 100 Percent Bonus Depreciation Provides More Cost-Effective Growth than Permanence for Individual Provisions

September 5, 2018

The TCJA’s Expensing Provision Alleviates the Tax Code’s Bias Against Certain Investments

September 5, 2018

The Fixtures Fix: Correcting the Drafting Error Involving the Expensing of Qualified Improvement Property

May 30, 2018

Capital Cost Recovery across the OECD, 2018

May 24, 2018


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Depreciation Requires Businesses to Pay Tax on Income That Doesn’t Exist

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Capital Cost Recovery across the OECD, 2019

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Testimony: Temporary Policy in the Federal Tax Code

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Lawmakers Introduce Another Tax Extenders Bill

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Capital Allowances in Europe

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Sanders and Schumer’s Misguided Stock Buybacks Proposal

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Sanders’ New Bill Rests on Economic Misunderstandings

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Canada May Follow the United States’ Lead on Improving Tax Depreciation for Investment

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The Economics of Stock Buybacks

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Permanence for 100 Percent Bonus Depreciation Provides More Cost-Effective Growth than Permanence for Individual Provisions

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The TCJA’s Expensing Provision Alleviates the Tax Code’s Bias Against Certain Investments

September 5, 2018

Responding to the NYT’s Stock Buybacks Analysis

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What the Main Criticisms of Stock Buybacks Get Wrong

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Bureau of Economic Analysis Releases Q2 2018 GDP Estimate

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Stock Buybacks Don’t Hinder Investment Spending

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New Letter Says the “Retail Glitch” is Discouraging Business Investment

June 11, 2018

The Fixtures Fix: Correcting the Drafting Error Involving the Expensing of Qualified Improvement Property

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Capital Cost Recovery across the OECD, 2018

May 24, 2018