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Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act
The Chairman’s Mark of the Senate’s Tax Cuts and Jobs Act includes a number of important changes. Here’s a quick overview of those that matter most.
3 min read
Options for Improving Cost Recovery for Structures
If lawmakers are looking to maximize the positive economic effects from a tax bill, then improving tax depreciation for structures should probably be part of the conversation. Here are a few options.
10 min read
Economic and Budgetary Impact of Temporary Expensing
Instead of making expensing temporary, lawmakers could pursue other ways to speed up cost recovery with permanent economic gains and without drastically reducing revenue. One way to do that is by enacting “depreciation indexing.”
12 min read
Full Expensing Costs Less Than You’d Think
Full expensing could grow the long-run size of the U.S. economy by 4.2 percent, which would lead to 3.6 percent higher wages and 808,000 full-time jobs. What’s more, it wouldn’t cost as much revenue as some think.
12 min read
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,
5 min read
