Tax Reform Act of 1986

Why Neutral Cost Recovery Matters

Allowing full deductibility of residential structures would mean more housing construction, particularly multifamily housing—a practical solution to address housing affordability challenges.

Changes to the Tax Base Matter When Evaluating the Impact of Tax Reforms

A new study illustrates how overlooking an important element of the tax system—the structure of the tax base—can lead to an incomplete understanding of how tax reform impacts the economy.

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.

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.

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.

Modeling the Economic Effects of Past Tax Bills

Comparing Congressional Tax Reform Proposals

A New Menu of Options for Tax Reform

Senator Wyden Releases Proposed Changes to Cost Recovery

A Comparison of Presidential Tax Plans and Their Economic Effects

America’s Shrinking Corporate Sector

54 Million Federal Tax Returns Had No Income Tax Liability in 2011

There Are Over $1.2 Trillion of Tax Expenditures

Back to the Future? Lessons from the Tax Reform Act of 1986

Happy Anniversary Tax Reform Act of 1986

Idaho Governor Urges Tax Reduction

Austin Suicide Pilot Appears to Be Upset About the Tax Reform Act of 1986 (Seriously)

The Obama Tax Plan: High Tax Rates Are Not Just for High-Income Taxpayers

Twenty Years Later: The Tax Reform Act of 1986

Tax Reform: What Has Changed Since 1986?