Differential Taxation of Capital Income: Another Look at the 1986 Tax Reform Act

Jane Gravelle

National Tax Journal, 1989, vol. 42, issue 4, 441-63

Abstract: Explains that the Tax Reform Act of 1986 considerably altered the differentials between taxes on corporate and noncorporate capital. A new model which allows corporate and noncorporate firms to coexist within an industry suggests significant efficiency gains from these changes.

Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:42:y:1989:i:4:p:441-63

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