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

Ranking Corporate Income Taxes on the 2020 State Business Tax Climate Index

November 6, 2019

Senators Introduce Legislation to Fix the Retail Glitch

March 14, 2019

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

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September 5, 2018

The OECD Highlights the Economic Growth Benefits of Full Expensing

June 12, 2018


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