Cost Recovery

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


Featured Research

Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All

November 1, 2019

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


Related Articles

Tracking the 2020 Presidential Tax Plans

November 20, 2019

Tax Interactions in Senator Warren’s “Medicare for All” Proposal Would Reduce Potential Revenue

November 6, 2019

Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All

November 1, 2019

Tax Competitiveness is on the Agenda in Greece

October 23, 2019

UK Taxes: Potential for Growth

October 17, 2019

Retail Glitch Awaits Congressional Fix

October 10, 2019

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

May 21, 2019

Capital Cost Recovery across the OECD, 2019

April 2, 2019

Inventory Valuation in Europe

March 28, 2019

Senators Introduce Legislation to Fix the Retail Glitch

March 14, 2019

Testimony: Temporary Policy in the Federal Tax Code

March 13, 2019

Lawmakers Introduce Another Tax Extenders Bill

March 1, 2019

Capital Allowances in Europe

February 14, 2019

Sanders and Schumer’s Misguided Stock Buybacks Proposal

February 6, 2019

Sanders’ New Bill Rests on Economic Misunderstandings

November 19, 2018

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

November 19, 2018

The Economics of Stock Buybacks

September 19, 2018

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

Responding to the NYT’s Stock Buybacks Analysis

August 15, 2018