Differing Opinions Over Economic Growth

A study, commissioned by Koch Industries and conducted by Quantria Strategies, concludes that a corporate tax rate cut is more effective than full expensing to achieve economic growth.  A recent report issued by the Joint Committee on Taxation (JCX-19-17), however, offers a contrary view, suggesting that slowing cost recovery methods could reduce investment despite a corporate tax rate reduction.

Economic Analysis of Corporate Tax Reform Policy Options – Tradeoffs Affecting Revenue Growth Assumptions (Quantria Strategies)
Economic Growth and Tax Policy (JCX-19-17)

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