Search for: "Alex Muresianu"
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18 Oct 2019, 2:59 am
Jared Polis vetoes expansion) and Pennsylvania (recognition of out-of-state licenses) [Alex Muresianu and more] Connecticut catching up on nail salons, in a bad way [Scott Shackford] “Trump’s Labor Board Is Undoing Everything Obama’s Did” [Robert VerBruggen, NRO] A theme: to protect employee freedom of choice [Glenn Taubman and Raymond J. [read post]
27 Jun 2022, 1:26 pm
Table 2: Carbon Price With Border Adjustment Produced Domestically Produced Abroad Consumed Domestically Taxed Taxed Consumed Abroad Not Taxed Not Taxed Source: Alex Muresianu and Sean Bray, Tax Foundation. [read post]
10 Jun 2021, 3:55 am
As my colleague Alex Muresianu put it: A higher gas tax would come with trade-offs, particularly in terms of distribution. [read post]
6 Oct 2021, 2:01 pm
Note: The following is the testimony of Dr. [read post]
21 Dec 2022, 8:10 am
Key Findings Cost recovery refers to how businesses deduct their investments over time. [read post]
3 Nov 2022, 7:01 am
Carbon Tax with No Border Adjustment Disadvantages Domestic Production Produced Domestically Produced Abroad Consumed Domestically Taxed Not Taxed Consumed Abroad Taxed N/A Sean Bray and Alex Muresianu, “Carbon Taxes in the Global Market: Changes on the Way? [read post]
12 Jan 2021, 12:10 pm
Key Findings Introduction Climate Change and Energy Consumption Cost Recovery and Expensing, Explained Energy Tax Policy in the United States Energy Efficiency and Climate Change Increased Capital Stock Turnover Retrofitting Accelerating the Shift Towards Clean Energy Housing Investment, Density, and Sprawl A Word on Policy Neutrality Expensing Is a Great Complement for Green Policies Conclusion Key Findings Expensing for capital investments would increase new investment and capital stock… [read post]
15 Nov 2022, 10:04 am
No. 109-432, as amended) Indian Employment Credit (sec. 45A(f)) Increase in State Low-Income Housing Tax Credit Ceiling (sec. 42(h)(3)(I)) Temporary Increase in Limit on Cover-Over of Rum Excise Tax Revenues (from $10.50 to $13.25 per proof gallon) to Puerto Rico and the Virgin Islands (sec. 7652(f)) Treatment of Premiums for Certain Qualified Mortgage Insurance as Qualified Residence Interest (sec. 163(h)(3)€(iv)) Source: Adapted from Alex Muresianu, Erica York, and Will… [read post]
24 Jan 2022, 12:21 pm
Present Value of Future Deductions 5-Year Asset 10-Year Asset 15-Year Asset 20-Year Asset 39-Year Asset Full Expensing $100.00 $100.00 $100.00 $100.00 $100.00 MACRS with 1.5 percent inflation $89.68 $80.75 $73.00 $66.26 $47.50 MACRS with 2 percent inflation $88.63 $78.94 $70.66 $63.56 $44.38 MACRS with 2.6 percent inflation $87.40 $76.86 $68.01 $60.55 $41.05 MACRS with 5 percent inflation $82.78 $69.37 $58.85 $50.53 $31.20 MACRS with 7 percent inflation $79.26 $64.00 $52.66 $44.11 $25.80 … [read post]
21 Aug 2018, 7:07 am
Key Findings Complying with the individual income tax code creates real costs for taxpayers. [read post]
4 Apr 2019, 7:33 am
Key Findings The Alternative Minimum Tax (AMT) requires a subset of taxpayers to compute their income tax liability twice—once under the ordinary individual income tax, and again under the AMT that allows fewer tax preferences—and pay whichever tax is highest. [read post]
2 Sep 2021, 5:35 am
Sources: United States Department of the Treasury, “General Explanations of the Administration’s Fiscal Year 2022 Revenue Proposals,” May 2021, https://home.treasury.gov/system/files/131/General-Explanations-FY2022.pdf; and Alex Muresianu, “Wyden’s Energy Tax Proposal a Mixed Bag,” Tax Foundation, Mar. 11, 2021, https://www.taxfoundation.org/wyden-energy-tax-bill-infrastructure. [read post]
30 Jul 2021, 7:02 am
As my colleague Alex Muresianu has written, the best way of encouraging private investment in infrastructure is by making bonus expensing permanent and improving the expensing of buildings and structures. [read post]
3 May 2022, 1:55 am
Key Findings Federal policymakers are debating a legislative package focused on boosting U.S. competitiveness vis-a-vis China; however, it currently contains little to no improvements to the U.S. tax code. [read post]
13 Mar 2019, 6:53 am
Written Testimony for the House Ways and Means Committee Today, I want to discuss the important tax policy principle of stability. [read post]
1 Nov 2022, 1:55 am
Key Findings Starting in 2022 and continuing through 2026, businesses will face several tax changes scheduled as part of the Tax Cuts and Jobs Act (TCJA), including a switch to five-year amortization of R&D expenses, the gradual phaseout of 100 percent bonus depreciation, a tighter interest deduction limitation, and an increase in international tax rates. [read post]
5 Sep 2018, 7:15 am
Key Findings The Tax Cuts and Jobs Act (TCJA), passed by Congress in December 2017, made significant progress in improving the cost recovery treatment of business investment by enacting 100 percent bonus depreciation for short-lived assets. [read post]
8 May 2019, 7:38 am
German Version Key Findings Last week, the Austrian Finance Ministry released its tax reform package, amounting to an annual tax cut of €8.3 billion by 2022. [read post]
5 Feb 2019, 6:00 am
Key Findings Currently, businesses can choose to fully expense the costs of research and development (R&D); that is, they can deduct the costs of R&D from their taxable income in the year that those costs occur. [read post]
7 Jan 2020, 5:45 am
Key Findings Full expensing recognizes two key concepts left unaddressed by depreciation deductions: opportunity cost and the time value of money. [read post]
