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

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Author Info
Don Fullerton
Marios Karayannis

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marginal tax rates and shortened depreciation lifetimes, while the Tax Reform Act of 1986 reduced marginal tax rates, repealed the investment tax credit, and lengthened depreciation lifetimes.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 2478.

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Date of creation: Nov 1994
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Publication status: published as 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
Handle: RePEc:nbr:nberwo:2478

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  1. Mervyn A. King & Don Fullerton, 1983. "The Taxation of Income from Capital: A Comparative Study of the U.S., U.K., Sweden, and West Germany--The Theoretical Framework--," NBER Working Papers 1058, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  2. Daniel R. Feenberg & Harvey S. Rosen, 1980. "Alternative Tax Treatments of the Family: Simulation Methodology and Results," NBER Working Papers 0497, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  3. Auerbach, Alan J, 1986. "The Dynamic Effects of Tax Law Asymmetries," Review of Economic Studies, Blackwell Publishing, vol. 53(2), pages 205-25, April. [Downloadable!] (restricted)
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  4. Don Fullerton, 1984. "Which Effective Tax Rate?," NBER Working Papers 1123, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  5. Fullerton, Don, 1987. "The indexation of interest, depreciation, and capital gains and tax reform in the United States," Journal of Public Economics, Elsevier, vol. 32(1), pages 25-51, February. [Downloadable!] (restricted)
  6. Bradford, David F., 1981. "The incidence and allocation effects of a tax on corporate distributions," Journal of Public Economics, Elsevier, vol. 15(1), pages 1-22, February. [Downloadable!] (restricted)
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  7. Martin Feldstein & Lawrence H. Summers, 1980. "Inflation and the Taxation of Capital Income in the Corporate Sector," NBER Working Papers 0312, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  8. Shoven, John B, 1976. "The Incidence and Efficiency Effects of Taxes on Income from Capital," Journal of Political Economy, University of Chicago Press, vol. 84(6), pages 1261-83, December. [Downloadable!] (restricted)
  9. Mayer, Colin, 1986. "Corporation Tax, Finance and the Cost of Capital," Review of Economic Studies, Blackwell Publishing, vol. 53(1), pages 93-112, January. [Downloadable!] (restricted)
  10. Auerbach, Alan J & King, Mervyn A, 1983. "Taxation, Portfolio Choice, and Debt-Equity Ratios: A General Equilibrium Model," The Quarterly Journal of Economics, MIT Press, vol. 98(4), pages 587-609, November. [Downloadable!] (restricted)
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  11. Auerbach, Alan J, 1979. "Wealth Maximization and the Cost of Capital," The Quarterly Journal of Economics, MIT Press, vol. 93(3), pages 433-46, August. [Downloadable!] (restricted)
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  12. Miller, Merton H, 1977. "Debt and Taxes," Journal of Finance, American Finance Association, vol. 32(2), pages 261-75, May. [Downloadable!] (restricted)
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