Capital Investment


Featured Research

Design Matters When Raising Taxes to Reduce the Deficit and Stabilize the Debt

May 16, 2023

Capital Cost Recovery across the OECD, 2022

April 4, 2023

Biden’s New Tax Proposals Are Complicated and Rife with Double Taxation

March 13, 2023

Return to R&D Expensing Crucial for Manufacturing and Technology Investment

December 7, 2022

The Economic, Revenue, and Distributional Effects of Permanent 100 Percent Bonus Depreciation

August 30, 2022

Taxes, Tariffs, and Industrial Policy: How the U.S. Tax Code Fails Manufacturing

March 17, 2022


Related Articles

Design Matters When Raising Taxes to Reduce the Deficit and Stabilize the Debt

May 16, 2023

New Jersey Should Take Opportunity to Make Corporate Taxes More Competitive

May 4, 2023

Worldwide Investment at Risk as Policies Critical to Capital Investment Phase Out

April 13, 2023

Capital Cost Recovery across the OECD, 2022

April 4, 2023

Mississippi’s Capital Improvement Plan Leads in the South and Nationwide

March 28, 2023

Biden’s New Tax Proposals Are Complicated and Rife with Double Taxation

March 13, 2023

Return to R&D Expensing Crucial for Manufacturing and Technology Investment

December 7, 2022

Permanent 100 Percent Bonus Depreciation Even More Important When Inflation Is Elevated

October 27, 2022

The Economic, Revenue, and Distributional Effects of Permanent 100 Percent Bonus Depreciation

August 30, 2022

Chips Are Down in Semiconductor Tax World

July 27, 2022

New Research Shows Positive Long-Run Effects from Corporate Tax Cuts

July 26, 2022

Improving Tax Treatment of Structures Offers Commonsense Way to Boost Competitiveness

March 24, 2022

Taxes, Tariffs, and Industrial Policy: How the U.S. Tax Code Fails Manufacturing

March 17, 2022

10 Tax Reforms for Growth and Opportunity

February 22, 2022

What the Internet Can Teach Us About Capital Investment, Infrastructure, and Tax Policy

June 17, 2020

Toomey Introduces Legislation to Make Bonus Depreciation Permanent and Fix the Retail Glitch

February 14, 2020

The White House Budget Highlights the Need to Extend Pro-Growth TCJA Business Tax Provisions

February 12, 2020

Depreciation Requires Businesses to Pay Tax on Income That Doesn’t Exist

May 21, 2019

Taxable Income vs. Book Income: Why Some Corporations Pay No Income Tax

May 2, 2019

Canada May Follow the United States’ Lead on Improving Tax Depreciation for Investment

November 19, 2018