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

Designing a Global Minimum Tax with Full Expensing

September 23, 2020

FAQ on Neutral Cost Recovery and Expensing

July 10, 2020

Empirical Evidence Shows Expensing Leads to More Investment and Higher Employment

May 19, 2020

White House Considers Neutral Cost Recovery for Structures

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

April 27, 2020

GILTI and Other Conformity Issues Still Loom for States in 2020

December 19, 2019

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