1.

Record Nr.

UNINA9910815217103321

Autore

King Mervyn A.

Titolo

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.]

Pubbl/distr/stampa

Chicago : , : University of Chicago Press, , 1984

ISBN

1-282-64635-4

9786612646355

0-226-43631-4

Edizione

[1st ed.]

Descrizione fisica

1 online resource (361 pages)

Collana

A National Bureau of Economic Research monograph

Altri autori (Persone)

KingMervyn A

FullertonDon

AlworthJulian

Disciplina

336.24/26

Soggetti

Saving and investment - Taxation - United States

Saving and investment - Taxation - Great Britain

Saving and investment - Taxation - Sweden

Saving and investment - Taxation - Germany (West)

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

"Institut für Wirtschaftsforschung [and] Industriens utredningsinstitut."

Nota di bibliografia

Includes bibliographical references (p. 329-335) and index.

Nota di contenuto

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

Sommario/riassunto

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.