full expensing

Biden’s Corporate Minimum Book Tax Narrows, but Problems and Uncertainties Remain

IMF Tax Proposals: Shrink Inequality or Sink Post-Pandemic Recovery?

Leveling Up: The UK’s Super-Deduction and its Regional Divide

Capital Cost Recovery across the OECD

Marginal Effective Tax Rates and the 2021 UK Budget

Tax Policy Improvements Needed to Help Industries through the Semiconductor Shortage

Wyden’s Energy Tax Proposal a Mixed Bag

An Investment Boost in the UK’s 2021 Budget

The UK Should Not Ignore Problems with its Corporate Tax Base

Evaluating Proposals to Increase the Corporate Tax Rate and Levy a Minimum Tax on Corporate Book Income

Tax Extenders Hitch a Ride on Omnibus and COVID-19 Relief Deal

Outlining a Path for Tax Policy Compromises

Navigating the 2020 Tax Extenders in the Pandemic Economy

Increasing the Tax Burden on Capital Investment and Automation Hurts Workers

Reviewing the Commitment to American GROWTH Act

Designing a Global Minimum Tax with Full Expensing

President Trump Outlines Second Term Tax Ideas

New Accelerated Depreciation Policies to Spur Investment in Australia, Austria, Germany, and New Zealand

Economic Recovery and Deductions for Worker Training

Details and Analysis of The CREATE JOBS Act