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The indexation of interest, depreciation, and capital gains and tax reform in the United States

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  • Fullerton, Don

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  • Fullerton, Don, 1987. "The indexation of interest, depreciation, and capital gains and tax reform in the United States," Journal of Public Economics, Elsevier, vol. 32(1), pages 25-51, February.
    • Handle: RePEc:eee:pubeco:v:32:y:1987:i:1:p:25-51
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    Cited by:

    1. Essi Eerola & Niku Määttänen, 2013. "The Optimal Tax Treatment of Housing Capital in the Neoclassical Growth Model," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(6), pages 912-938, December.
    2. Don Fullerton, 1990. "Inputs to Tax Policymaking: The Supply Side, the Deficit, and the Level Playing Field," NBER Working Papers 3507, National Bureau of Economic Research, Inc.
    3. Skinner, Jonathan, 1996. "The dynamic efficiency cost of not taxing housing," Journal of Public Economics, Elsevier, vol. 59(3), pages 397-417, March.
    4. Joulfaian, David & Mackie, James B. III, 1992. "Sales Taxes, Investment, and the Tax Reform Act of 1986," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(1), pages 89-105, March.
    5. Gervais, Martin, 2002. "Housing taxation and capital accumulation," Journal of Monetary Economics, Elsevier, vol. 49(7), pages 1461-1489, October.
    6. repec:zbw:bofrdp:2005_010 is not listed on IDEAS
    7. Peter Englund, 2003. "Taxing Residential Housing Capital," Urban Studies, Urban Studies Journal Limited, vol. 40(5-6), pages 937-952, May.
    8. Cho, Sang-Wook (Stanley) & Francis, Johanna L., 2011. "Tax treatment of owner occupied housing and wealth inequality," Journal of Macroeconomics, Elsevier, vol. 33(1), pages 42-60, March.
    9. Fullerton, Don & Henderson, Yolanda Kodrzycki, 1989. "The Marginal Excess Burden of Different Capital Tax Instruments," The Review of Economics and Statistics, MIT Press, vol. 71(3), pages 435-442, August.
    10. Essi Eerola & Niku Määttänen, 2013. "The Optimal Tax Treatment of Housing Capital in the Neoclassical Growth Model," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(6), pages 912-938, December.
    11. John B. Shoven, 1988. "The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments," NBER Working Papers 2791, National Bureau of Economic Research, Inc.
    12. Eerola Essi & Määttänen Niku, 2006. "On the Political Economy of Housing's Tax Status," The B.E. Journal of Macroeconomics, De Gruyter, vol. 6(2), pages 1-32, September.
    13. Raboy, David G. & Basher, Syed Abul & Hossain, Ishrat & Kaitibie, Simeon, 2012. "More efficient production subsidies for emerging agriculture in micro Arab states: a conceptual model," MPRA Paper 38854, University Library of Munich, Germany.
    14. John B. Shoven, 1989. "The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments," NBER Chapters, in: Tax Policy and the Economy, Volume 3, pages 97-115, National Bureau of Economic Research, Inc.
    15. Malte Krüger, 1998. "Exchange Rate Effects of Portfolio Shifts?," University of Western Ontario, Departmental Research Report Series 9807, University of Western Ontario, Department of Economics.
    16. Smith Loren K., 2009. "New Market Policy Effects on Used Markets: Theory and Evidence," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 9(1), pages 1-27, July.
    17. Andrew B. Lyon, 1992. "Tax Neutrality Under Parallel Tax Systems," Public Finance Review, , vol. 20(3), pages 338-358, July.
    18. Joulfaian, David & Mackie, James B. III, 1992. "Sales Taxes, Investment, and the Tax Reform Act of 1986," National Tax Journal, National Tax Association, vol. 45(1), pages 89-105, March.
    19. Don Fullerton & Marios Karayannis, 1987. "The Taxation of Income from Capital in the United States, 1980-86," NBER Working Papers 2478, National Bureau of Economic Research, Inc.
    20. Bournakis, Ioannis & Mallick, Sushanta, 2018. "TFP estimation at firm level: The fiscal aspect of productivity convergence in the UK," Economic Modelling, Elsevier, vol. 70(C), pages 579-590.
    21. Floetotto, Max & Kirker, Michael & Stroebel, Johannes, 2016. "Government intervention in the housing market: Who wins, who loses?," Journal of Monetary Economics, Elsevier, vol. 80(C), pages 106-123.
    22. Andrew B. Lyon, 1989. "Understanding Investment Incentives Under Parallel Tax Systems: An Application to the Alternative Minimum Tax," NBER Working Papers 2912, National Bureau of Economic Research, Inc.

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