Center for Federal Tax Policy

Business Taxes


Featured Research

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

September 5, 2018

Tracking The Economic Impact of U.S. Tariffs and Retaliatory Actions

June 22, 2018

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

May 30, 2018

Preliminary Details and Analysis of the Tax Cuts and Jobs Act

December 18, 2017

The House Takes a Big Step Forward on Tax Reform

November 16, 2017

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

November 15, 2017


Related Articles

Cost Recovery Treatment Short of Full Expensing Creates A Drag on Economic Growth

September 17, 2018

The Ways and Means Committee Passes Tax Reform 2.0

September 14, 2018

New Bill to Make Four Changes to the Affordable Care Act

September 13, 2018

Upcoming Corporate Tax Rate Reductions in Developed Countries

September 13, 2018

Testimony: The Positive Economic Growth Effects of the Tax Cuts and Jobs Act

September 6, 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

Sanders’ New Plan Would Hurt, Not Help, Low-Skill Workers

August 28, 2018

Proposed Corporate Rate Hike Would Damage Economic Output

August 23, 2018

Responding to the NYT’s Stock Buybacks Analysis

August 15, 2018

Lowering the Corporate Income Tax Rate Benefits Old and New Capital

August 14, 2018

The Benefits of Cutting the Corporate Income Tax Rate

August 14, 2018

What the Main Criticisms of Stock Buybacks Get Wrong

August 6, 2018

Decomposing a Dynamic Revenue Estimate

July 30, 2018

Bureau of Economic Analysis Releases Q2 2018 GDP Estimate

July 27, 2018

Tax Reform 2.0 Framework a Good Start

July 24, 2018

Should Congress Reconsider the Tax Exemption of Pro Sports Organizations?

July 20, 2018

State-by-State Job Impacts of the Tax Cuts and Jobs Act in 2018

July 19, 2018

The Economics of 1986 Tax Reform, and Why It Didn’t Create Growth

July 17, 2018

New Analysis Shows How Input Tariffs Will Impact U.S. Manufacturing Sectors

July 16, 2018