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Unfinished Business of the 1986 Tax Reform Act: An Effective Tax Rate Analysis of Current Issues in theTaxation of Capital Income

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  • Mackie, James B. III

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  • Mackie, James B. III, 2002. "Unfinished Business of the 1986 Tax Reform Act: An Effective Tax Rate Analysis of Current Issues in theTaxation of Capital Income," National Tax Journal, National Tax Association;National Tax Journal, vol. 55(2), pages 293-337, June.
  • Handle: RePEc:ntj:journl:v:55:y:2002:i:2:p:293-337
    DOI: 10.17310/ntj.2002.2.06
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    References listed on IDEAS

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    1. Lyon, Andrew B., 1990. "Investment Incentives Under the Alternative Minimum Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(4), pages 451-465, December.
    2. Bronwyn Hall, 1992. "R&D Tax Policy During the Eighties: Success or Failure?," NBER Working Papers 4240, National Bureau of Economic Research, Inc.
    3. Hulten, Charles R & Wykoff, Frank C, 1996. "Issues in the Measurement of Economic Depreciation: Introductory Remarks," Economic Inquiry, Western Economic Association International, vol. 34(1), pages 10-23, January.
    4. Lawrence H. Summers, 1988. "Tax Policy and the Economy: Volume 2," NBER Books, National Bureau of Economic Research, Inc, number summ88-2, March.
    5. Lee, Chung H., 1996. "Financial deregulation and integration in East Asia : edited by Takatoshi Ito and Anne O. Krueger, NBER-East Asia Seminar on Economics VoL 5, Chicago and London: National Bureau of Economic Research a," Journal of Asian Economics, Elsevier, vol. 7(4), pages 785-787.
    6. Kevin A. Hassett & R. Glenn Hubbard, 2001. "Transition Costs of Fundamental Tax Reform," Books, American Enterprise Institute, number 52990, September.
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    Cited by:

    1. David A. Weisbach, 2004. "Measurement and Tax Depreciation Policy: The Case of Short-Term Intangibles," The Journal of Legal Studies, University of Chicago Press, vol. 33(1), pages 199-229, January.

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