full expensing

Details and Analysis of The CREATE JOBS Act

Three-Fourths of New 2016 Investment Was Excluded from Improved Cost Recovery

1980s Tax Reform, Cost Recovery, and the Real Estate Industry: Lessons for Today

Tax Options to Promote Short-Term Recovery and Long-Term Economic Growth in Wisconsin

Biden’s Plan to Boost Research and Development Should Include Cancellation of Upcoming R&D Amortization

Improved Cost Recovery Is A Wide-Ranging Policy Solution

FAQ on Neutral Cost Recovery and Expensing

Did 1986 Tax Reform Hurt Affordable Housing?

Estimated Impact of Improved Cost Recovery Treatment by State

Improving the Tax Treatment of Residential Buildings Will Stretch Affordable Housing Assistance Dollars Further

Why Neutral Cost Recovery Is Good for Workers

Full Expensing is Good for the Short Run and the Long Run

Answering Four Questions About How Neutral Cost Recovery Works in Practice

What the Internet Can Teach Us About Capital Investment, Infrastructure, and Tax Policy

Inefficiencies Created by the Tax System’s Dependence on Economic Depreciation

Neutral Cost Recovery Is Not a New Idea

Empirical Evidence Shows Expensing Leads to More Investment and Higher Employment

Options for Improving the Tax Treatment of Structures

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

Reducing the Bias Against Long-term Investments