Center for Federal Tax Policy

Cost Recovery


Featured Research

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

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


Related Articles

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

What the Main Criticisms of Stock Buybacks Get Wrong

August 6, 2018

Bureau of Economic Analysis Releases Q2 2018 GDP Estimate

July 27, 2018

Stock Buybacks Don’t Hinder Investment Spending

June 19, 2018

New Letter Says the “Retail Glitch” is Discouraging Business Investment

June 11, 2018

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

May 30, 2018

Capital Cost Recovery across the OECD, 2018

May 24, 2018

Missing Some Context on Stock Buybacks

May 8, 2018

Assessing the Bureau of Economic Analysis 2018 Q1 GDP Estimate

April 30, 2018

Business Investment Increases by 39 Percent in Q1 2018

April 27, 2018

Recommendations to Congress on the 2018 Tax Extenders

April 17, 2018

Lawmakers May Vote on Making Key Provisions of the TCJA Permanent

April 5, 2018

Tax Reform Isn’t Done

March 8, 2018

Trade and Capital Flow Consequences of Tax Reform: A Means to a Faster Expansion of U.S. Capital Formation and Employment

December 21, 2017

House and Senate Bill Limits on Interest Deductions

December 13, 2017

Responding to a Critique of the Taxes and Growth Model

December 4, 2017

Important Differences Between the House and Senate Tax Reform Bills Heading into Conference

December 2, 2017