cost recovery

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

May 6, 2020

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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Designing a Global Minimum Tax with Full Expensing

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Three-Fourths of New 2016 Investment Was Excluded from Improved Cost Recovery

1980s Tax Reform, Cost Recovery, and the Real Estate Industry: Lessons for Today

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Biden’s Plan to Boost Research and Development Should Include Cancellation of Upcoming R&D Amortization

FAQ on Neutral Cost Recovery and Expensing

Did 1986 Tax Reform Hurt Affordable Housing?

Estimated Impact of Improved Cost Recovery Treatment by State

Improving the Tax Treatment of Residential Buildings Will Stretch Affordable Housing Assistance Dollars Further

Why Neutral Cost Recovery Is Good for Workers

Full Expensing is Good for the Short Run and the Long Run

Answering Four Questions About How Neutral Cost Recovery Works in Practice

States Should Conform to These Four CARES Act Provisions to Enhance Business Liquidity