Center for Global Tax Policy

Cost Recovery

Cost recovery is the ability of businesses to recover (deduct) the costs of their investments. Although sometimes overlooked in discussions about corporate taxation, capital cost recovery plays an important role in defining a business’s tax base and can impact investment decisions—with far-reaching economic consequences. When businesses are not allowed to fully deduct capital expenditures, they spend less on capital, which reduces worker productivity and wages.


Featured Research

Designing a Global Minimum Tax with Full Expensing

September 23, 2020

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

April 22, 2020

Capital Cost Recovery across the OECD

April 8, 2020

Capital Cost Recovery across the OECD, 2019

April 2, 2019

Capital Cost Recovery across the OECD, 2018

May 24, 2018


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