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A note on king and fullerton's formulae to estimate the taxation of income from capital

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  • Scott, M. FG.

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  • Scott, M. FG., 1987. "A note on king and fullerton's formulae to estimate the taxation of income from capital," Journal of Public Economics, Elsevier, vol. 34(2), pages 253-264, November.
  • Handle: RePEc:eee:pubeco:v:34:y:1987:i:2:p:253-264
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    Cited by:

    1. Gérard, Marcel & Beauchot, Laurence & Jamaels, Sylvie & Valenduc, Christian, 1997. "MESC (Marginal Effective Statutory Charge), an extension of King-Fullerton methodology," Discussion Papers, Series II 353, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    2. Whitehouse, Edward, 1999. "The tax treatment of funded pensions," Social Protection Discussion Papers and Notes 20126, The World Bank.
    3. Schreiber, Ulrich & Spengel, Christoph & Lammersen, Lothar, 2001. "Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten," ZEW Discussion Papers 01-26, ZEW - Leibniz Centre for European Economic Research.
    4. José Manuel González-Páramo, 1991. "Imposición personal e incentivos fiscales al ahorro en España," Estudios Económicos, Banco de España, number 46.
    5. Lammersen, Lothar, 2002. "The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics," ZEW Discussion Papers 02-46, ZEW - Leibniz Centre for European Economic Research.

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