full expensing


Featured Research

GILTI and Other Conformity Issues Still Loom for States in 2020

December 19, 2019

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

December 10, 2019

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


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GILTI and Other Conformity Issues Still Loom for States in 2020

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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

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

November 6, 2019

Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications

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Better than the Rest

October 9, 2019

Legislation Introduced to Cancel R&D Amortization

October 2, 2019

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

September 30, 2019

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

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

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Canada To Adopt Expensing and Accelerated Cost Recovery

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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

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

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

September 6, 2018