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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.





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