Ensuring Tax Rates Don’t Rise with Inflation
If ever there was a paycheck protection program, defending people from bracket creep may be the most important one ever designed.
6 min read
Featured Articles
Historical U.S. Federal Individual Income Tax Rates & Brackets, 1862-2021
How do current federal individual income tax rates and brackets compare historically?
1 min read
1980s Tax Reform, Cost Recovery, and the Real Estate Industry: Lessons for Today
The Tax Reform Act of 1986 extended depreciation schedules for both commercial and noncommercial of real estate, reducing the attractiveness of those investments.
21 min read
Did 1986 Tax Reform Hurt Affordable Housing?
Improving cost recovery for residential structures, while not a silver bullet for solving the housing crisis, would on the margin encourage more construction that would help push rents down across the board.
4 min read
The Economics of 1986 Tax Reform, and Why It Didn’t Create Growth
In contrast, the Tax Cuts and Jobs Act lowered the corporate tax rate and allows immediate and full expensing for the next five years.
3 min read