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The Taxation of Income from Capital

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

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.

360 pages | 6 x 9 | © 1984

National Bureau of Economic Research Monograph

Economics and Business: Economics--Government Finance

Table of Contents

PrefaceGlossary of Notation1. Introduction2. The Theoretical Framework3. The United Kingdom4. Sweden5. West Germany6. The United States7. Comparisons of Effective Tax Rates8. ConclusionsAppendix A: Standard Input Parameters for All Four CountriesAppendix B: Effective Tax Rates in Each Combination for Each CountryAppendix C: Technical Aspects of the Swedish Tax SystemAppendix D: Technical Aspects of the United States Tax SystemReferencesAuthor Index

Subject Index

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