The Taxation of Income from Capital in the United States, 1980-86
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marginal tax rates and shortened depreciation lifetimes, while the Tax Reform Act of 1986 reduced marginal tax rates, repealed the investment tax credit, and lengthened depreciation lifetimes.
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Copy CitationDon Fullerton and Marios Karayannis, "The Taxation of Income from Capital in the United States, 1980-86," NBER Working Paper 2478 (1987), https://doi.org/10.3386/w2478.Download Citation
Published Versions
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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