The Taxation of Income from Capital

A Comparative Study of the United States, the United Kingdom, Sweden and West Germany

Mervyn A. King and Don Fullerton

The Taxation of Income from Capital
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Mervyn A. King and Don Fullerton

360 pages | 6 x 9 | © 1984
E-book $7.00 to $39.00 About E-books ISBN: 9780226436319 Published June 2010
Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a comparative study of the taxation of income from capital in the United States, the United Kingdom, Sweden, and West Germany, establishes for the first time a common framework for analysis that permits accurate comparison of tax systems.

Contents
Preface

Glossary of Notation

1. Introduction

2. The Theoretical Framework

3. The United Kingdom

4. Sweden

5. West Germany

6. The United States

7. Comparisons of Effective Tax Rates

8. Conclusions

Appendix A: Standard Input Parameters for All Four Countries

Appendix B: Effective Tax Rates in Each Combination for Each Country

Appendix C: Technical Aspects of the Swedish Tax System

Appendix D: Technical Aspects of the United States Tax System

References

Author Index

Subject Index

For more information, or to order this book, please visit http://www.press.uchicago.edu
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