Search for: "Alex Muresianu"
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14 Feb 2023, 9:05 am
Key Findings The federal tax code remains a major source of frustration and controversy for Americans, and a hindrance to economic growth and opportunity. [read post]
21 Dec 2022, 8:10 am
Key Findings Cost recovery refers to how businesses deduct their investments over time. [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]
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]
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]
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]
21 Jun 2022, 11:30 am
Key Findings By driving changes to the climate, carbon emissions will impose major long-term economic costs, both here in the U.S. and around the world. [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]
26 Apr 2022, 2:50 am
Download Data Key Findings A capital allowance is the amount of capital investment costs a business can deduct from its revenue through the tax code via depreciation. [read post]
17 Mar 2022, 10:34 am
Key Findings Policymakers on both the left and right have brought industrial policy back into focus after slow growth over the past few decades and growing concern over the state of America’s manufacturing sector. [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]
6 Oct 2021, 2:01 pm
Note: The following is the testimony of Dr. [read post]
23 Sep 2021, 2:55 am
Key Findings Policymakers should carefully analyze tax expenditures before categorizing one as a loophole—some tax expenditures are important structural elements of the tax code while others are unsound. [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]
28 Jul 2021, 3:50 am
Table of Contents Key Findings Introduction What Is the Tax Gap and What Proposals Are Available? [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]
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]
11 Aug 2020, 6:00 am
Key Findings The Low-Income Housing Tax Credit (LIHTC) offers developers nonrefundable and transferable tax credits to subsidize the construction and rehabilitation of housing developments that have strict income limits for eligible tenants and their cost of housing. [read post]
23 Jul 2020, 5:55 am
Key Findings Allowing companies to fully and immediately deduct investments in structures is one of the most cost-efficient ways lawmakers can stimulate investment, create jobs, and boost GDP during a post-pandemic recovery. [read post]
