full expensing


Featured Research

Ranking Corporate Income Taxes on the 2020 State Business Tax Climate Index

November 6, 2019

Capital Cost Recovery across the OECD, 2019

April 2, 2019

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


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Better than the Rest

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Legislation Introduced to Cancel R&D Amortization

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Wisconsin Should Consider Using Some of its Surplus Revenue for Expensing Reform

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New Evidence on the Benefits of Full Expensing

August 15, 2019

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

May 21, 2019

Republican Study Committee Budget Contains Important Tax Policy Proposals

May 3, 2019

Capital Cost Recovery across the OECD, 2019

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Amortizing Research and Development Expenses Under the Tax Cuts and Jobs Act

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Toward a State of Conformity: State Tax Codes a Year After Federal Tax Reform

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Canada To Adopt Expensing and Accelerated Cost Recovery

November 28, 2018

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

November 19, 2018

Technical Corrections to Tax Law Likely Addressed in Lame Duck Session

November 13, 2018

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