LEADER 03944nam 2200829 a 450 001 9910962990903321 005 20240508093258.0 010 $a9786612646355 010 $a9781282646353 010 $a1282646354 010 $a9780226436319 010 $a0226436314 024 7 $a10.7208/9780226436319 035 $a(CKB)2670000000029696 035 $a(EBL)547689 035 $a(OCoLC)646788658 035 $a(SSID)ssj0000399854 035 $a(PQKBManifestationID)11311992 035 $a(PQKBTitleCode)TC0000399854 035 $a(PQKBWorkID)10384697 035 $a(PQKB)10353669 035 $a(DE-B1597)535613 035 $a(OCoLC)748357241 035 $a(DE-B1597)9780226436319 035 $a(Au-PeEL)EBL547689 035 $a(CaPaEBR)ebr10395670 035 $a(CaONFJC)MIL264635 035 $a(NBER)w1073 035 $a(NBER)w1058 035 $a(MiAaPQ)EBC547689 035 $a(Perlego)1974995 035 $a(EXLCZ)992670000000029696 100 $a19830818d1984 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 04$aThe taxation of income from capital $ea comparative study of the United States, the United Kingdom, Sweden, and West Germany /$feditors, Mervyn A. King, Don Fullerton ; country team directors, United Kingdom, Mervyn A. King [et al.] ; collaborating authors, Julian Alworth [et al.] 205 $a1st ed. 210 1$aChicago :$cUniversity of Chicago Press,$d1984. 215 $a1 online resource (361 pages) 225 1 $aA National Bureau of Economic Research monograph 300 $a"Institut fu?r Wirtschaftsforschung [and] Industriens utredningsinstitut." 311 0 $a9780226436302 311 0 $a0226436306 320 $aIncludes bibliographical references (p. 329-335) and index. 327 $tFrontmatter --$tContents --$tPreface --$tGlossary of Notation --$t1. Introduction --$t2. The Theoretical Framework --$t3. The United Kingdom --$t4. Sweden --$t5. West Germany --$t6. The United States --$t7. Comparisons of Effective Tax Rates --$t8. Conclusions --$tAppendix A: Standard Input Parameters for All Four Countries --$tAppendix B: Effective Tax Rates in Each Combination for Each Country --$tAppendix C: Technical Aspects of the Swedish Tax System --$tAppendix D: Technical Aspects of the United States Tax System --$tReferences --$tContributors --$tAuthor Index --$tSubject Index 330 $aTaxation-both corporate and personal-has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a comparative study of the taxation of income from capital in the United States, the United Kingdom, Sweden, and West Germany, establishes for the first time a common framework for analysis that permits accurate comparison of tax systems. 410 0$aNational Bureau of Economic Research monograph. 606 $aSaving and investment$xTaxation$zUnited States 606 $aSaving and investment$xTaxation$zGreat Britain 606 $aSaving and investment$xTaxation$zSweden 606 $aSaving and investment$xTaxation$zGermany (West) 615 0$aSaving and investment$xTaxation 615 0$aSaving and investment$xTaxation 615 0$aSaving and investment$xTaxation 615 0$aSaving and investment$xTaxation 676 $a336.24/26 700 $aKing$b Mervyn A.$4aut$4http://id.loc.gov/vocabulary/relators/aut$0120800 701 $aKing$b Mervyn A$0120800 701 $aFullerton$b Don$0119601 701 $aAlworth$b Julian$0119122 712 02$aIfo-Institut fu?r Wirtschaftsforschung. 712 02$aIndustriens utredningsinstitut (Sweden) 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910962990903321 996 $aThe taxation of income from capital$94352749 997 $aUNINA