full expensing


Featured Research

Empirical Evidence Shows Expensing Leads to More Investment and Higher Employment

May 19, 2020

Options for Improving the Tax Treatment of Structures

May 19, 2020

White House Considers Neutral Cost Recovery for Structures

May 6, 2020

Reviewing the Benefits of Full Expensing for the Post-Pandemic Economic Recovery

April 27, 2020

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

April 22, 2020

Capital Cost Recovery across the OECD

April 8, 2020


Related Articles

Neutral Cost Recovery Is Not a New Idea

May 19, 2020

Empirical Evidence Shows Expensing Leads to More Investment and Higher Employment

May 19, 2020

Options for Improving the Tax Treatment of Structures

May 19, 2020

Accounting for Deficits: When Should They Matter and How Should We Solve It?

May 14, 2020

Reducing the Bias Against Long-term Investments

May 8, 2020

White House Considers Neutral Cost Recovery for Structures

May 6, 2020

Reviewing the Economic and Revenue Implications of Cost Recovery Options

April 28, 2020

Reviewing the Benefits of Full Expensing for the Post-Pandemic Economic Recovery

April 27, 2020

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

April 22, 2020

Capital Cost Recovery across the OECD

April 8, 2020

Tax Policy to Bridge the Coronavirus-Induced Economic Slowdown

March 18, 2020

Toomey Introduces Legislation to Make Bonus Depreciation Permanent and Fix the Retail Glitch

February 14, 2020

The White House Budget Highlights the Need to Extend Pro-Growth TCJA Business Tax Provisions

February 12, 2020

Will Arizona Lead the Way on Full Expensing This Year?

February 7, 2020

Economic and Budgetary Impact of Extending Full Expensing to Structures

January 7, 2020

GILTI and Other Conformity Issues Still Loom for States in 2020

December 19, 2019

Expensing Provisions Should Not Favor Physical Over Human Capital

December 17, 2019

Kansas Tax Modernization: A Framework for Stable, Fair, Pro-Growth Reform

December 10, 2019

Understanding Why Full Expensing Matters

November 26, 2019

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

November 6, 2019