full expensing

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

White House Considers Neutral Cost Recovery for Structures

Reviewing the Economic and Revenue Implications of Cost Recovery Options

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

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

Capital Cost Recovery across the OECD

Tax Policy to Bridge the Coronavirus-Induced Economic Slowdown

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

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

Will Arizona Lead the Way on Full Expensing This Year?

Economic and Budgetary Impact of Extending Full Expensing to Structures

GILTI and Other Conformity Issues Still Loom for States in 2020

Expensing Provisions Should Not Favor Physical Over Human Capital

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

Understanding Why Full Expensing Matters

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

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