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Austria Is Mulling an Allowance for Corporate Equity
While not a short-term measure to alleviate the economic losses resulting from the current crisis, experience from other countries has shown that a tax allowance for corporate equity can be a sensible long-term policy that can strengthen Austria’s investment environment and improve financial stability.
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Tax Options to Promote Short-Term Recovery and Long-Term Economic Growth in Wisconsin
From a revenue standpoint, Wisconsin was better off than many states going into this crisis, but the policy decisions—including tax policy decisions—state policymakers make in the months ahead will have far-reaching implications for how quickly jobs and wages are restored in Wisconsin.
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Biden’s Plan to Boost Research and Development Should Include Cancellation of Upcoming R&D Amortization
As concern over American competitiveness and onshoring of innovative activity increases, presidential candidates and policymakers should keep in mind the tax increases scheduled to take effect in the coming years, including the amortization of R&D and phaseout of the broader expensing provisions.
3 min read![Did 1986 tax reform hurt affordable housing](https://taxfoundation.org/wp-content/uploads/2020/07/rent-relief-housing-apartment-e1593622113716-300x200.jpg)
Did 1986 Tax Reform Hurt Affordable Housing?
Improving cost recovery for residential structures, while not a silver bullet for solving the housing crisis, would on the margin encourage more construction that would help push rents down across the board.
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Iowa Decouples from 163(j) and GILTI, Clarifies Non-Taxation of PPP Loans
Iowa’s HF 2614, which passed both chambers of the legislature and now waits for the governor’s signature, makes several changes to the state’s tax code, which, although they will affect revenue, will encourage economic growth and make the state’s tax code more competitive.
4 min read![Improving the Tax Treatment of Residential Buildings Will Stretch Affordable Housing Assistance Dollars Further](https://taxfoundation.org/wp-content/uploads/2020/06/linkedin-In-Stream_Wide___linkedin-In-Stream_Wide___rent-apartment-3-e1593094928502-300x158.jpg)
Improving the Tax Treatment of Residential Buildings Will Stretch Affordable Housing Assistance Dollars Further
By updating the tax code to allow developers to more fully cover their investments, construction costs will fall, which, in turn, means that federal affordable housing assistance dollars will go that much further in helping low-income tenants.
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Why Neutral Cost Recovery Is Good for Workers
Studies have shown that accelerated depreciation helps increase wage growth. A recent report found that states that implemented accelerated depreciation in their tax codes led to a 2.5 percent increase in compensation per employee in manufacturing, relative to states that did not.
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Global Tax Relief Efforts Vary in Scope and Time Frame in Response to COVID-19
Countries around the world have implemented and continue to implement emergency tax measures to support their economies during the coronavirus (COVID-19) crisis.
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Full Expensing is Good for the Short Run and the Long Run
In the first year of enactment alone, we estimate the combination of full expensing and neutral cost recovery would increase full-time equivalent employment by more than 44,000 jobs. The cumulative impact by year five of the policy would be nearly 200,000 new jobs.
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Answering Four Questions About How Neutral Cost Recovery Works in Practice
A neutral cost recovery system lowers the short-term cost of the policy to the federal government while providing nearly equivalent economic benefits. While neutral cost recovery is not a new idea, there are several policy questions lawmakers will want to consider when designing this system.
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States Should Conform to These Four CARES Act Provisions to Enhance Business Liquidity
As policymakers continue evaluating their evolving revenue and spending options, the importance of enacting policies that enhance business liquidity must remain at the forefront.
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Weighing the Benefits of Permitting Business Credit Cashouts in Phase 4 Economic Relief
As lawmakers explore options for “Phase 4” coronavirus relief legislation, one idea that has received renewed attention is allowing businesses to cash out business tax credits. This proposal would be strengthened by also permitting acceleration of firms’ accrued net operating loss (NOL) deductions and designing the proposal so that firms can quickly convert these tax assets into cash.
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Tax Changes in California Governor’s Budget Could Stand in the Way of Economic Recovery
While other states are starting to think about the recovery, California is contemplating tax policies that would stand in the way of economic expansion once the health crisis abates. California’s shortfall is all too real, but tax policies which impede recovery are a hindrance, not a help.
5 min read