TY - BOOK AU - Fullerton,Don AU - Karayannis,Marios ED - National Bureau of Economic Research. TI - The Taxation of Income from Capital in the United States, 1980-86 T2 - NBER working paper series PY - 1987/// CY - Cambridge, Mass. PB - National Bureau of Economic Research N1 - December 1987; Hardcopy version available to institutional subscribers N2 - 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marginal tax rates and shortened depreciation lifetimes, while the Tax Reform Act of 1986 reduced marginal tax rates, repealed the investment tax credit, and lengthened depreciation lifetimes UR - https://www.nber.org/papers/w2478 UR - http://dx.doi.org/10.3386/w2478 ER -