100 percent bonus depreciation

100 percent bonus depreciation, otherwise known as full expensing, accelerates the schedule at which firms can deduct their costs of capital from their tax liability. It encourages investment because firms value a present stream of income more than a future one.

Featured Research

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September 5, 2018

The OECD Highlights the Economic Growth Benefits of Full Expensing

June 12, 2018

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