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1 Alex Muresianu, How Expensing for Capital Investment Can Accelerate the Transition to a Cleaner Economy 1 (2021)

handle is hein.taxfoundation/hexcap0001 and id is 1 raw text is: 

                            How Expensing for Capital

  Axi   Investment Can Accelerate the

                           Transition to a Cleaner Economy

FISCA L                    Alex Muresianu
FACT                       Research Assistant
No. 739
Jan. 2021
                           Key   Findings

                                Expensing for capital investments would increase new investment and
                                 capital stock turnover, supporting the replacement of old capital with more
                                 environmentally friendly structures, machinery, and equipment.

                                Lowering the cost of investment would eliminate the tax bias against more
                                 capital-intensive energy efficiency improvement projects.

                                Neutral cost recovery for structures would increase apartment building
                                 construction, which benefits the environment thanks to both higher energy
                                 efficiency in apartments relative to single-family homes, and through
                                 increased density, which reduces emissions from transportation.

                                These benefits are in addition to expensing's large impact on economic

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