The taxation of income from capital : a comparative study of the United States, the United Kingdom, Sweden, and West Germany / editors, Mervyn A. King, Don Fullerton ; country team directors, United Kingdom, Mervyn A. King [et al.] ; collaborating authors, Julian Alworth [et al.].

Author
King, Mervyn A. [Browse]
Format
Book
Language
English
Published/​Created
Chicago : University of Chicago Press, 1984.
Description
1 online resource (361 pages)

Details

Subject(s)
Series
  • National Bureau of Economic Research monograph. [More in this series]
  • A National Bureau of Economic Research monograph
Summary note
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.
Notes
"Institut für Wirtschaftsforschung [and] Industriens utredningsinstitut."
Bibliographic references
Includes bibliographical references (p. 329-335) and index.
Language note
English
Contents
  • Frontmatter
  • 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
  • Contributors
  • Author Index
  • Subject Index
ISBN
  • 1-282-64635-4
  • 9786612646355
  • 0-226-43631-4
OCLC
  • 646788658
  • 748357241
Doi
  • 10.7208/9780226436319
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