Taxation of corporate sector on capital income under the economic recovery tax act of 1981

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dc.contributor.advisorZodrow, George
dc.contributor.committeeMemberMieszkowski, Peter
dc.contributor.committeeMemberYoung, Richard D.
dc.creatorHong, Chien-Hui Maria
dc.date.accessioned2018-12-18T21:20:55Z
dc.date.available2018-12-18T21:20:55Z
dc.date.issued1983
dc.description.abstractThe Economic Recovery Tax Act of 1981 included large business and individual tax cuts. The Accelerated Cost Recovery System changes two key provisions for capital cost recovery -- the depreciation allowance and the investment tax credit. The marginal effective corporate tax rates calculated from the cost of capital formula under ACRS are presented in this thesis. The "overall" effective marginal tax rates for different inflation rates are calculated under the new tax law. It considers not only the tax paid by the corporations themselves but also the tax paid by the individuals and institutions that provide capital to the corporate sector. My calculations indicate that ERTA reduces the overall effective marginal tax rate, especially when inflation rate is low. It is found that the overall effective tax rate is sensitive to inflation.
dc.format.digitalOriginreformatted digital
dc.format.extent51 pp
dc.identifier.callnoThesis Econ. 1983 Hong
dc.identifier.citationHong, Chien-Hui Maria. "Taxation of corporate sector on capital income under the economic recovery tax act of 1981." (1983) Master’s Thesis, Rice University. <a href="https://hdl.handle.net/1911/104320">https://hdl.handle.net/1911/104320</a>.
dc.identifier.digitalRICE1952
dc.identifier.urihttps://hdl.handle.net/1911/104320
dc.language.isoeng
dc.rightsCopyright is held by the author, unless otherwise indicated. Permission to reuse, publish, or reproduce the work beyond the bounds of fair use or other exemptions to copyright law must be obtained from the copyright holder.
dc.titleTaxation of corporate sector on capital income under the economic recovery tax act of 1981
dc.typeThesis
dc.type.materialText
thesis.degree.departmentEconomics
thesis.degree.disciplineSocial Sciences
thesis.degree.grantorRice University
thesis.degree.levelMasters
thesis.degree.nameMaster of Arts
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