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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.].
- Format:
- Book
- Author/Creator:
- King, Mervyn A., Author.
- Series:
- National Bureau of Economic Research monograph.
- A National Bureau of Economic Research monograph
- Language:
- English
- Subjects (All):
- Saving and investment--Taxation--United States.
- Saving and investment.
- Saving and investment--Taxation--Great Britain.
- Saving and investment--Taxation--Sweden.
- Saving and investment--Taxation--Germany (West).
- Physical Description:
- 1 online resource (361 pages)
- Edition:
- 1st ed.
- Place of Publication:
- Chicago : University of Chicago Press, 1984.
- Language Note:
- English
- Summary:
- 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:
- 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
- Notes:
- "Institut für Wirtschaftsforschung [and] Industriens utredningsinstitut."
- Includes bibliographical references (p. 329-335) and index.
- ISBN:
- 9786612646355
- 9781282646353
- 1282646354
- 9780226436319
- 0226436314
- OCLC:
- 646788658
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