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.]

• Autore: King Mervyn A.
• Pubblicazione: Chicago : , : University of Chicago Press, , 1984
• Descrizione fisica: 1 online resource (361 pages)
• Disciplina: 336.24/26
• Soggetto topico: Saving and investment - Taxation - United States; Saving and investment - Taxation - Great Britain; Saving and investment - Taxation - Sweden; Saving and investment - Taxation - Germany (West)
• Soggetto non controllato: taxation, international, comparison, capital, income, investment, finance, economics, west germany, sweden, united kingdom, america, nonfiction, economy, business, stock, bonds, trade, corporate, personal, productivity, growth, saving, great britain, effective tax rates, firms, development, expansion, commerce, capitalism, government, policy
• Altri autori: KingMervyn A FullertonDon AlworthJulian
• 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.
• Titolo autorizzato: The taxation of income from capital
• ISBN: 1-282-64635-4; 9786612646355; 0-226-43631-4
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910784948303321
• Lo trovi qui: Univ. Federico II
• Serie: National Bureau of Economic Research monograph.