Download This PaperThe Taxation of Income from Capital in the United States, 1980-86
49 Pages Posted: 27 Apr 2000 Last revised: 10 Oct 2022
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marginal tax rates and shortened depreciation lifetimes, while the Tax Reform Act of 1986 reduced marginal tax rates, repealed the investment tax credit, and lengthened depreciation lifetimes.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: Suggested Citation
CESifo (Center for Economic Studies and Ifo Institute)
Poschinger Str. 5
Munich, DE-81679
Germany
Do you have a job opening that you would like to promote on SSRN?
Recommended Papers
-
Tax Policy, Asset Prices, and Growth: a General Equilibrium Analysis
-
A Reexamination of Tax Distortions in General Equilibrium Models
By Don Fullerton and Roger H. Gordon
-
The Marginal Excess Burden of Different Capital Tax Instruments
By Don Fullerton and Yolanda Henderson
-
Incentive Effects of Taxes on Income from Capital: Alternative Policies in the 1980's
-
By Lawrence H. Goulder, John B. Shoven, ...
-
Tax Parameters in the Portuguese Economy - Part I: Indirect Taxes
-
Transition Losses of Partially Mobile Industry-Specific Capital
-
Tax Parameters in the Portuguese Economy: Part Ii - Direct Taxes
-
Taxation and the Size and Composition of the Capital Stock: an Asset Price Approach