Depreciation

Details and Analysis of Canceling the Scheduled Business Tax Increases in Tax Cuts and Jobs Act

November 1, 2022

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

October 27, 2022

After the UK Super-Deduction: Assessing Proposals for the Reform of Capital Allowances

September 21, 2022

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

August 30, 2022

Capital Cost Recovery across the OECD

April 26, 2022

Senator Warren’s Corporate Book Tax Is Wrong Way to Fund New Spending

August 11, 2021

Three Reasons Why Full Cost Recovery Is Right Even if Assets Increase in Value

August 5, 2021

Amortization Deductions for Sports Teams Properly Part of the Income Tax System

July 26, 2021

U.S. Corporate Tax Expenditures and Effective Tax Rates in Line with OECD Peers

June 29, 2021

Labor Share of Net Income is Within Its Historical Range

April 13, 2021

Capital Cost Recovery across the OECD

March 31, 2021

How the CARES Act Shifted the Composition of Tax Expenditures Towards Individuals

March 24, 2021

Evaluating Proposals to Increase the Corporate Tax Rate and Levy a Minimum Tax on Corporate Book Income

February 24, 2021

Changes to the Tax Base Matter When Evaluating the Impact of Tax Reforms

February 23, 2021

Prospects for Federal Tax Policy After the 2020 Election

November 10, 2020

New Accelerated Depreciation Policies to Spur Investment in Australia, Austria, Germany, and New Zealand

August 17, 2020