NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

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

Don Fullerton, Marios Karayannis

NBER Working Paper No. 2478 (Also Reprint No. r1918)*
Issued in November 1994
NBER Program(s):   PE

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marginal tax rates and shortened depreciation lifetimes, while the Tax Reform Act of 1986 reduced marginal tax rates, repealed the investment tax credit, and lengthened depreciation lifetimes.

*Published: 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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