100 Percent Bonus Depreciation (Full Expensing)

Tax Treatment of Structures Under Expensing

Permanent Bonus Expensing is a Step in the Right Direction

Why Full Expensing Encourages More Investment than A Corporate Rate Cut

If economic growth is the goal of your tax reform plan, moving towards full expensing and a cash-flow tax is the most efficient way to spur investment,

Long Run Growth and Budget Effects of the Expensing Provision in the House Republican Tax Reform Blueprint

Full Expensing is the Federal Government’s Best Investment in the U.S. Economy

Bonus Depreciation Boosts Investment, New Research Confirms

Cost Recovery for New Corporate Investments in 2012

States Lag Behind Federal Government on Small Business Expensing

Bonus Depreciation Covers 2/3rds of Corporate Investment

Assumption About Global Capital Markets Explains the Differences Between the JCT’s and the Tax Foundation’s Estimates of Bonus Expensing

Comparing Bonus Expensing Estimates of the Joint Committee on Taxation and the Tax Foundation

Forbes Columnist is Wrong about Full Expensing

Expensing: The Right Tax Treatment for All Investment Regardless of Financing Arrangements

Bonus Expensing Moves the Tax Code Closer to the Ideal

Economic and Budgetary Effects of Permanent Bonus Expensing

Bonus Depreciation is a Bonus, but Full Expensing is Ideal

Adding Bonus Expensing to the Camp Tax Reform Plan

Comparing the Growth and Revenue Effects of Four Proposed Depreciation Systems: Baucus, Camp, Wyden, and Full Expensing

The Economic and Budgetary Effects of Bonus Expensing

The Tax Treatment of Capital Assets and Its Effect on Growth: Expensing, Depreciation, and the Concept of Cost Recovery in the Tax System

How capital assets are accounted for in the tax code dramatically affects what is defined as taxable income and, thereby, directly influences the cost of capital. The higher the cost, the less capital is formed, and the slower the economy will grow.