Adam Michel

The Heritage Foundation

SCHOLARLY PAPERS

7

DOWNLOADS

83

SSRN CITATIONS

1

CROSSREF CITATIONS

4

Scholarly Papers (7)

1.

The Oecd’S Conquest of the United States: Understanding the Costs and Consequences of the Beps Project and Tax Harmonization

MERCATUS RESEARCH
Number of pages: 44 Posted: 07 Jun 2018
Adam Michel and Jason Fichtner
The Heritage Foundation and George Mason University - Mercatus Center
Downloads 29 (513,058)

Abstract:

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2.

Curbing the Surge in Year-End Federal Government Spending: Reforming “Use it or Lose It” Rules—2016 Update

MERCATUS RESEARCH
Number of pages: 35 Posted: 12 Jul 2018
Adam Michel and Jason Fichtner
The Heritage Foundation and George Mason University - Mercatus Center
Downloads 21 (560,596)

Abstract:

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3.

Options for Corporate Capital Cost Recovery: Tax Rates and Depreciation

MERCATUS RESEARCH
Number of pages: 31 Posted: 05 Jun 2018
Jason Fichtner and Adam Michel
George Mason University - Mercatus Center and The Heritage Foundation
Downloads 11 (626,951)

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: expensing, depreciation, accelerated depreciation, cost recovery, tax expenditure, bonus depreciation, tax reform

4.

Can a Research and Development Tax Credit Be Properly Designed for Economic Efficiency and Equity?

MERCATUS RESEARCH
Number of pages: 30 Posted: 12 Jul 2018
Jason Fichtner and Adam Michel
George Mason University - Mercatus Center and The Heritage Foundation
Downloads 10 (633,825)
Citation 5

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5.

Closing America’S Enormous Fiscal Gap: Who Will Pay?

MERCATUS WORKING PAPER
Number of pages: 22 Posted: 07 Jun 2018
Laurence J. Kotlikoff and Adam Michel
Boston University - Department of Economics and The Heritage Foundation
Downloads 7 (655,270)

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6.

A Review of Selected Corporate Tax Privileges

MERCATUS RESEARCH
Number of pages: 31 Posted: 07 Jun 2018
Adam Michel and Veronique de Rugy
The Heritage Foundation and George Mason University - Mercatus Center
Downloads 5 (669,824)

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7.

Legislative Impact Accounting: Incorporating Prospective and Retrospective Review into a Regulatory Budget

Public Budgeting & Finance, Vol. 38, Issue 2, pp. 40-60, 2018
Number of pages: 21 Posted: 05 Jun 2018
George Mason University - Mercatus Center, Mercatus Center at George Mason University and The Heritage Foundation
Downloads 0 (726,205)
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