Learn about the Accelerated Cost Recovery System (ACRS), its benefits as a tax break for businesses, and the criticisms that led to its replacement by MACRS in 1986.

The Trump Administration’s weakening of regulatory benefit-cost analysis vests unequal power in executive review.

Forbes contributors publish independent expert analyses and insights. Fred L. Smith Jr. Fellow at the Competitive Enterprise Institute. Draft Report to Congress on the Benefits and Costs of Federal ...

Jennifer Simonson is a business journalist with a decade of experience covering entrepreneurship and small business. Drawing on her background as a founder of multiple startups, she writes for Forbes ...

Current political and economic issues succinctly explained. Under both the Donald Trump and Joe Biden administrations, the U.S. government has had a seemingly unquenchable thirst for national security ...