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All Related Articles
![State tax rates and brackets](https://taxfoundation.org/wp-content/uploads/2016/10/calculator-300x200.jpeg)
![Tax Cuts and Jobs Act Senate Amendment](https://taxfoundation.org/wp-content/uploads/2017/09/Dirksen-e1529341366604-300x191.jpg)
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![tax cuts and jobs act](https://taxfoundation.org/wp-content/uploads/2017/01/us-capitol-2-300x133.jpg)
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![Full expensing cash tax cuts and jobs act](https://taxfoundation.org/wp-content/uploads/2017/10/AdobeStock_169750028-e1529348772175-300x98.jpeg)
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![United States Capitol, The Cardin Plan is a federal Consumption Tax proposal](https://taxfoundation.org/wp-content/uploads/2017/01/us-capitol-3-e1529352064722-300x136.jpg)
The Four Pillars of Corporate Tax Reform: Testimony before the Senate Finance Committee
The most important thing that Congress and the administration can do to boost economic growth, lift workers’ wages, create jobs, and make the U.S. economy more competitive globally, is reform our business tax system.
17 min read![Full expensing vs corporate tax rate cut](https://taxfoundation.org/wp-content/uploads/2017/05/CostRecoveryvsCorpCut-31-300x217.png)
![Renacci’s tax plan would reforming income tax code and the corporate income tax](https://taxfoundation.org/wp-content/uploads/2017/01/united_states_capitol_building-1-300x199.jpg)
![Full expensing vs corporate tax rate cut](https://taxfoundation.org/wp-content/uploads/2017/05/CostRecoveryvsCorpCut-31-300x217.png)
![Annual Cost of Full Expensing vs. Neutral Cost Recovery as a Percent of GDP, 2017-2036](https://taxfoundation.org/wp-content/uploads/2017/06/Expenssing-v-NCR-41-300x217.png)
![](https://taxfoundation.org/wp-content/uploads/2017/06/long-run-expensing-costs-300x246.png)
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![Industry Plant Expensing](https://taxfoundation.org/wp-content/uploads/2017/05/Industry-Plant-Factory-Expensing-300x200.jpg)
![Thune Bonus Expensing](https://taxfoundation.org/wp-content/uploads/2017/05/Thune-Bonus-Expensing-300x200.jpg)
![Full expensing vs corporate tax rate cut](https://taxfoundation.org/wp-content/uploads/2017/05/CostRecoveryvsCorpCut-31-300x217.png)
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![](https://taxfoundation.org/wp-content/uploads/2017/01/equipment2-300x240.jpg)
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