full expensing


Featured Research

Cost Recovery Treatment Short of Full Expensing Creates A Drag on Economic Growth

September 17, 2018

Permanence for 100 Percent Bonus Depreciation Provides More Cost-Effective Growth than Permanence for Individual Provisions

September 5, 2018

The TCJA’s Expensing Provision Alleviates the Tax Code’s Bias Against Certain Investments

September 5, 2018

The OECD Highlights the Economic Growth Benefits of Full Expensing

June 12, 2018

The Fixtures Fix: Correcting the Drafting Error Involving the Expensing of Qualified Improvement Property

May 30, 2018

Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act

November 15, 2017


Related Articles

Cost Recovery Treatment Short of Full Expensing Creates A Drag on Economic Growth

September 17, 2018

Testimony: The Positive Economic Growth Effects of the Tax Cuts and Jobs Act

September 6, 2018

Permanence for 100 Percent Bonus Depreciation Provides More Cost-Effective Growth than Permanence for Individual Provisions

September 5, 2018

The TCJA’s Expensing Provision Alleviates the Tax Code’s Bias Against Certain Investments

September 5, 2018

The OECD Highlights the Economic Growth Benefits of Full Expensing

June 12, 2018

The Fixtures Fix: Correcting the Drafting Error Involving the Expensing of Qualified Improvement Property

May 30, 2018

Capital Cost Recovery across the OECD, 2018

May 24, 2018

Lawmakers May Vote on Making Key Provisions of the TCJA Permanent

April 5, 2018

House and Senate Bill Limits on Interest Deductions

December 13, 2017

Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act

November 15, 2017

Options for Improving Cost Recovery for Structures

October 11, 2017

Economic and Budgetary Impact of Temporary Expensing

October 4, 2017

The Four Pillars of Corporate Tax Reform: Testimony before the Senate Finance Committee

September 19, 2017

What Would “Unprecedented Capital Expensing” Look Like?

July 28, 2017

Comments on Today’s Joint Statement on Tax Reform

July 27, 2017

Full Expensing is a Worthwhile Policy, Even if Not All Businesses Like It

June 20, 2017

How to Reduce the Up-front Cost of Full Expensing

June 19, 2017

Full Expensing Costs Less Than You’d Think

June 13, 2017

Tax Treatment of Structures Under Expensing

May 24, 2017

Permanent Bonus Expensing is a Step in the Right Direction

May 17, 2017