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1 Amir El-Sibaie, Capital Cost Recovery across the OECD, 2018 1 (2018)

handle is hein.taxfoundation/capcstrv0001 and id is 1 raw text is: Capital Cost Recovery across the OECD, 2018 FISCAL FACT Amir El-Sibaie No. 590 Economist May 2018 Key Findings A capital allowance is the percentage of total investment that a business can recover through the tax code via depreciation. The United States offers the 16th best treatment of capital investment out of the 35 countries in the Organisation for Economic Co-operation and Development (OECD). The Tax Cuts and Jobs Act generally improved capital allowances in the United States largely due to 100 percent bonus depreciation for short-life business investments. The unequal treatment of investments in structures and intellectual property will continue to hinder growth in the respective industries. 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. The Tax Foundation is the nation's leading independent tax policy research organization. Since 1937, our research, analysis, and experts have informed smarter tax policy at the federal, state, and local levels. We are a 501(c)(3) nonprofit organization. ©2018 Tax Foundation Distributed under Creative Commons CC BY NC 4.0 Editor, Rachel Shuster Designer, Dan Carvajal Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 taxfoundation.org

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