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100 Percent Bonus Depreciation (Full Expensing)

100 percent bonus depreciation, otherwise known as full expensing, accelerates the schedule at which firms can deduct their costs of capital from their tax liability. It encourages investment because firms value a present stream of income more than a future one.

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Details and analysis of European Tax Trends and European Tax Reforms

Tax Trends in European Countries

In recent years, European countries have undertaken a series of tax reforms designed to maintain tax revenue levels while protecting households and businesses from high inflation.

Section 179 Expensing: Good First Step?

The Small Business Jobs Act would improve the tax treatment of investment but the proposal stops short of full expensing, leaving room for improvement.