TY  - JOUR
AU  - Fullerton,Don
AU  - Karayannis,Marios
TI  - The Taxation of Income from Capital in the United States, 1980-86
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 2478
PY  - 1994
Y2  - November 1994
UR  - http://www.nber.org/papers/w2478
L1  - http://www.nber.org/papers/w2478.pdf
N1  - Author contact info:
Don Fullerton
Department of Finance
University of Illinois
BIF Box#30 (MC520)
515 East Gregory Drive
Champaign, IL  61820
Tel: 217/244-3621
Fax: 217/244-3102
E-Mail: dfullert@illinois.edu
AB  - 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marginal tax rates and shortened depreciation lifetimes, while the Tax Reform Act of 1986 reduced marginal tax rates, repealed the investment tax credit, and lengthened depreciation lifetimes.
ER  -