full expensing


Featured Research

Options for Reforming America’s Tax Code 2.0

April 19, 2021

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

February 24, 2021

Designing a Global Minimum Tax with Full Expensing

September 23, 2020

President Trump Outlines Second Term Tax Ideas

August 25, 2020

FAQ on Neutral Cost Recovery and Expensing

July 10, 2020

Empirical Evidence Shows Expensing Leads to More Investment and Higher Employment

May 19, 2020


Related Articles

Policymakers Offer Proposals to Fix Three Upcoming Tax Changes

July 1, 2021

U.S. Corporate Tax Expenditures and Effective Tax Rates in Line with OECD Peers

June 29, 2021

How the Tax Code Handles Inflation (and How It Doesn’t)

June 28, 2021

Expensing Is Infrastructure, Too

June 15, 2021

Combined Effect of a Higher Corporate Rate and Permanent Bonus Depreciation

June 15, 2021

CBO Report on R&D and Tax Policy in the Pharmaceutical Industry

May 25, 2021

Two Important Issues that Must Be Resolved in “Global Tax Reform”

May 25, 2021

Tax Policy Ideas in the Republican Study Committee Budget

May 19, 2021

Tax Policy Lessons from Down Under

May 13, 2021

Reviewing Options to Raise Tax Revenue and the Trade-offs for Economic Growth and Progressivity

May 3, 2021

Providing Full Cost Recovery for Investment and Lowering Taxes on Firms Are Best Options for Boosting Growth

April 27, 2021

More Tax Hikes Than Investment Projects?

April 20, 2021

Options for Reforming America’s Tax Code 2.0

April 19, 2021

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

April 13, 2021

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

April 12, 2021

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

April 8, 2021

Capital Cost Recovery across the OECD

March 31, 2021

Marginal Effective Tax Rates and the 2021 UK Budget

March 23, 2021

Tax Policy Improvements Needed to Help Industries through the Semiconductor Shortage

March 16, 2021

Wyden’s Energy Tax Proposal a Mixed Bag

March 11, 2021