Business Taxes

Neutral Cost Recovery Is Not a New Idea

May 19, 2020

Empirical Evidence Shows Expensing Leads to More Investment and Higher Employment

May 19, 2020

Options for Improving the Tax Treatment of Structures

May 19, 2020

HEROES Act First Bid to Provide Phase 4 Relief for Businesses and Individuals

May 14, 2020

The U.S. Tax Burden on Labor, 2020

May 14, 2020

Watch: Coronavirus: A Path to Economic Recovery

May 7, 2020

Advancing Net Operating Loss Deductions in Phase 4 Business Relief

May 7, 2020

White House Considers Neutral Cost Recovery for Structures

May 6, 2020

Reviewing the Economic and Revenue Implications of Cost Recovery Options

April 28, 2020

Reviewing the Benefits of Full Expensing for the Post-Pandemic Economic Recovery

April 27, 2020

Watch: State Tax Policy and COVID-19

April 23, 2020

New Guidance on State Aid Under the CARES Act

April 23, 2020

Senate Passes Additional Funding for Small Business Relief, But Questions Remain on the Deductibility of PPP Expenses

April 22, 2020

Keeping it Simple: Approaching the Next Stage of Coronavirus Tax Policy

April 22, 2020

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

April 22, 2020

A Review of Net Operating Loss Tax Provisions in the CARES Act and Next Steps for Phase 4 Relief

April 14, 2020

Will States Tax the Federal Government’s COVID-19 Lifeline to Small Businesses?

April 13, 2020

Trade-offs of Delaying Tax Filing and Instituting a Payroll Tax Holiday on Businesses and Individuals

April 9, 2020

Evaluating the Trade-offs of Small Business Relief Provisions of the CARES Act

April 9, 2020

Watch: Tax Foundation Experts Discuss Short-term Coronavirus Relief Packages

April 8, 2020