full expensing


Featured Research

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

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

May 30, 2018


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

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Republican Study Committee Budget Contains Important Tax Policy Proposals

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Capital Cost Recovery across the OECD, 2019

April 2, 2019

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

February 5, 2019

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

January 28, 2019

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

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