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 December 1987
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marginal tax rates and shortened depreciation lifetimes, while the Tax Reform Act of 1986 reduced marginal tax rates, repealed the investment tax credit, and lengthened depreciation lifetimes.

download in pdf format
   (270 K)

email paper

Machine-readable bibliographic record - MARC, RIS, BibTeX

Document Object Identifier (DOI): 10.3386/w2478

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

Users who downloaded this paper also downloaded* these:
Fullerton and Karayannis w4581 Tax Evasion and the Allocation of Capital
McGrattan and Prescott w8623 Taxes, Regulations, and Asset Prices
King and Fullerton w1058 The Taxation of Income from Capital: A Comparative Study of the U.S., U.K., Sweden, and West Germany--The Theoretical Framework--
Freeman w0697 Implications of the Changing U.S. Labor Market for Higher Education
Sinn w3248 Tax Harmonization and Tax Competition in Europe
 
Publications
Activities
Meetings
NBER Videos
Themes
Data
People
About

National Bureau of Economic Research, 1050 Massachusetts Ave., Cambridge, MA 02138; 617-868-3900; email: info@nber.org

Contact Us