Adam Michel

The Heritage Foundation

SCHOLARLY PAPERS

6

DOWNLOADS

562

TOTAL CITATIONS

6

Scholarly Papers (6)

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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 affiliation not provided to SSRN
Downloads 179 (358,074)

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 affiliation not provided to SSRN
Downloads 119 (504,211)

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3.

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 85 (635,952)

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4.

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
affiliation not provided to SSRN and The Heritage Foundation
Downloads 79 (659,111)

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

5.

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 57 (783,661)

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6.

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
affiliation not provided to SSRN and The Heritage Foundation
Downloads 43 (892,638)
Citation 6

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