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Corporate Taxation and the Efficiency Gains of the 1986 Tax Reform Act

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NBER1989-10-01 更新2025-01-04 收录
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https://www.nber.org/papers/w3142
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The 1986 Tax Reform Act, while having little effect on the overall effective tax rate on U.S. capital income, did reduce significantly the difference in effective taxation of corporate and noncorporate capital within a number of U.S. industries. The Mutual Production Model developed in Gravelle and
提供机构:
美国国家经济研究局
创建时间:
1989-10-01
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