@techreport{NBERw2478, title = "The Taxation of Income from
Capital in the United States, 1980-86", author = "Don Fullerton
and Marios Karayannis", institution = "National Bureau of
Economic Research", type = "Working Paper", series = "Working
Paper Series", number = "2478", year = "1994", month =
"November", URL = "http://www.nber.org/papers/w2478", 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repealed the investment tax credit, and lengthened depreciation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.}, }