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

49 Pages Posted: 27 Apr 2000 Last revised: 17 Jan 2002

See all articles by Don Fullerton

Don Fullerton

University of Illinois at Urbana-Champaign - Department of Finance; National Bureau of Economic Research (NBER); CESifo (Center for Economic Studies and Ifo Institute)

Marios Karayannis

PriceWaterhouseCoopers LLP - Washington National Tax Service

Date Written: December 1987

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marginal tax rates and shortened depreciation lifetimes, while the Tax Reform Act of 1986 reduced marginal tax rates, repealed the investment tax credit, and lengthened depreciation lifetimes.

Suggested Citation

Fullerton, Don and Karayannis, Marios, The Taxation of Income from Capital in the United States, 1980-86 (December 1987). NBER Working Paper No. w2478. Available at SSRN: https://ssrn.com/abstract=227091

Don Fullerton (Contact Author)

University of Illinois at Urbana-Champaign - Department of Finance ( email )

1206 South Sixth Street
Champaign, IL 61820
United States
(217) 244-3621 (Phone)

National Bureau of Economic Research (NBER)

1050 Massachusetts Avenue
Cambridge, MA 02138
United States

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

Marios Karayannis

PriceWaterhouseCoopers LLP - Washington National Tax Service

Washington, DC 20006
United States

Register to save articles to
your library

Register

Paper statistics

Downloads
24
Abstract Views
758
PlumX Metrics