The Taxation of Income from Capital in the United States, 1980-86

Don Fullerton () and Marios Karayannis

No 2478, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: Tax rules have changed almost yearly in the United States since 1980. In particular, the Economic Recovery Tax Act of 1981 reduced marginal tax rates and shortened depreciation lifetimes, while the Tax Reform Act of 1986 reduced marginal tax rates, repealed the investment tax credit, and lengthened depreciation lifetimes.

Date: 1987-12
Note: PE
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Citations: View citations in EconPapers (7)

Published as Tax Reform and the Cost of Capital: An Internation Comparison, ed. Dale W. Jorgenson and Ralph Landau, Washington DC: The Brookings Institution,p. 333-367, 1993

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