Cost Recovery


Featured Research

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

May 30, 2018

Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act

November 15, 2017

Important Differences Between House and Senate Versions of the Tax Cuts and Jobs Act

November 10, 2017

Details of the House Tax Cuts and Jobs Act

November 2, 2017

Economic and Budgetary Impact of Temporary Expensing

October 4, 2017

The Four Pillars of Corporate Tax Reform: Testimony before the Senate Finance Committee

September 19, 2017


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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

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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

Missing Some Context on Stock Buybacks

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Business Investment Increases by 39 Percent in Q1 2018

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Governor Dayton’s Budget Proposal: Some Pro-Growth Provisions, but Misses the Mark on Others

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How an Unexpected Revenue Ruling Penalizes Capital Investment in Pennsylvania, and How Lawmakers Can Fix It

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Tax Reform Isn’t Done

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Maine Tax Conformity Bill a Step Toward Better Policy

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Pennsylvania’s New Penalties on Investment Could Scare off Amazon, Others

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House and Senate Bill Limits on Interest Deductions

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