All Related Articles
Reforming the Pass-Through Deduction
Here’s how the new pass-through deduction works and how it can be reformed to be less complex, less prone to abuse, more neutral, and more economically efficient.
49 min read
Stock Buybacks Don’t Hinder Investment Spending
Stock buybacks transfer capital from old established firms to new and innovative ones that need capital to meet their potential.
2 min read
The OECD Highlights the Economic Growth Benefits of Full Expensing
The Organisation for Economic Co-operation and Development (OECD) praised a measure in the Tax Cuts and Jobs Act (TCJA) passed last December.
2 min read
New Letter Says the “Retail Glitch” is Discouraging Business Investment
Retail groups sent a letter to Congress explaining that the “retail glitch” in the Tax Cuts and Jobs Act would discourage business investment.
3 min read
The Fixtures Fix: Correcting the Drafting Error Involving the Expensing of Qualified Improvement Property
Due to a legislative oversight, the Tax Cuts and Jobs Act excluded the category of qualified improvement property investment from 100 percent bonus depreciation.
12 min read
Highlights from the New JCT Tax Expenditure Report
How have federal tax expenditures changed since passage of the Tax Cuts and Jobs Act? We compare 2017 and 2018 Joint Committee on Taxation estimates.
8 min read
Capital Cost Recovery across the OECD, 2018
One hundred percent expensing for short-life business investments was a great start but needs to be enacted on a permanent basis for it to have an impact on long-term decision-making.
15 min read
Indiana Passes Conformity Bill in One-Day Special Session
Indiana recently passed tax conformity legislation linking the state’s individual and corporate tax code to the new federal law.
2 min read