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The taxation of income from...
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marginal tax rates and shortened depreciation lifetimes, while the Tax Reform Act of 1986 reduced marginal tax rates, repealed the investment tax credit, and lengthened depreciation lifetimes. This paper estimates marginal effective tax rates on income from capital under each year's tax law, using the methodology of King and Fullerton (1984) to maintain comparability with earlier calculations for the U.S. and current calculations for other countries. The 1981 law substantially reduced effective tax rates, while subsequent changes raised them back again. A primary effect of the 1986 law was to make diverse effective tax rates more uniform
Monografía
monografia Rebiun36798262 https://catalogo.rebiun.org/rebiun/record/Rebiun36798262 m o d cr unu|||||||| 880225s1987 maua ob 000 0 eng d UAO ocn326895981 SCPER eng pn CUSER OCLCQ NTE OCLCQ OCLCO OCLCF OCLCQ SXT OCLCO OCLCQ OCLCL OCLCQ n-us--- 330 OCoLC Fullerton, Don The taxation of income from capital in the United States, 1980-1986 Don Fullerton, Marios Karayannis Cambridge (1050 Massachusetts Avenue, Cambridge, Mass. 02138) National Bureau of Economic Research 1987 Cambridge (1050 Massachusetts Avenue, Cambridge, Mass. 02138) Cambridge (1050 Massachusetts Avenue, Cambridge, Mass. 02138) National Bureau of Economic Research 1 online resource (27, [20] pages) illustrations 1 online resource (27, [20] pages) Text txt rdacontent computer c rdamedia online resource cr rdacarrier NBER working paper series ; working paper no. 2478 "December 1987." Includes bibliographical references (pages 19-20) 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marginal tax rates and shortened depreciation lifetimes, while the Tax Reform Act of 1986 reduced marginal tax rates, repealed the investment tax credit, and lengthened depreciation lifetimes. This paper estimates marginal effective tax rates on income from capital under each year's tax law, using the methodology of King and Fullerton (1984) to maintain comparability with earlier calculations for the U.S. and current calculations for other countries. The 1981 law substantially reduced effective tax rates, while subsequent changes raised them back again. A primary effect of the 1986 law was to make diverse effective tax rates more uniform Income tax- United States Capital levy- United States Impôt sur le capital- États-Unis Capital levy. Income tax. Estados Unidos https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Karayannis, Marios National Bureau of Economic Research Print version Fullerton, Don. Taxation of income from capital in the United States, 1980-1986. Cambridge (1050 Massachusetts Avenue, Cambridge, Mass. 02138) : National Bureau of Economic Research, 1987 (OCoLC)17538223 Working paper series (National Bureau of Economic Research) working paper no. 2478