Depreciation

Labor Share of Net Income is Within Its Historical Range

Capital Cost Recovery across the OECD

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

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

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

Prospects for Federal Tax Policy After the 2020 Election

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