Cost Recovery

Expensing of Machinery and Equipment Should Be Made Permanent

May 30, 2023

Testimony: The Role of Corporate Taxation in the European Union’s Future Tax Policy Mix

May 23, 2023

The Role of Pro-Growth Tax Policy and Private Investment in the European Union’s Green Transition

May 4, 2023

New Jersey Should Take Opportunity to Make Corporate Taxes More Competitive

May 4, 2023

Repealing Inflation Reduction Act’s Green Energy Tax Credits Would Raise $570 Billion, JCT Projects

April 26, 2023

Inflation Reduction Act’s Price Controls Are Deterring New Drug Development

April 26, 2023

What Biden’s Budget Gets Wrong about Expensing for Intangible Drilling Costs

April 19, 2023

Worldwide Investment at Risk as Policies Critical to Capital Investment Phase Out

April 13, 2023

Spain Is Doubling Down on Poor Tax Policy

April 10, 2023

Capital Cost Recovery across the OECD, 2022

April 4, 2023

America’s Progressive Tax and Transfer System: Federal, State, and Local Tax and Transfer Distributions

March 30, 2023

Mississippi’s Capital Improvement Plan Leads in the South and Nationwide

March 28, 2023

Temporary Full Expensing Arrives in the UK

March 17, 2023

Chile Needs Pro-Growth Tax Reform

March 16, 2023

Positive Tax Reforms in Massachusetts Budget Proposal Have Broader Implications

March 13, 2023

Testimony: Tax Policy’s Role in Expanding Affordable Housing

March 7, 2023

Careful What You Wish For: CHIPS Subsidies Require “Excess Profits” Sharing

March 2, 2023

Taxing Distributed Profits Makes Business Taxation Simple and Efficient

March 1, 2023

Efforts to Combat Inflation’s Impact on the Tax Code Should Remain a Priority in 2023

February 16, 2023

Details and Analysis of a Tax Reform Plan for Growth and Opportunity

February 14, 2023