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The Taxation of Income from Capital: A Comparative Study of the U.S., U.K., Sweden, and West Germany--The Theoretical Framework--

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Mervyn A. King
Don Fullerton

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Abstract

This working paper presents Chapter 2 of a book that has been submitted to the University of Chicago Press for publication consideration. The point of the book is to compare taxes on income from capital infour countries,accounting for corporate, personal, and property taxes, and including national, regional, and local level taxes. We describe statutory tax ratesand other tax rules in each country, and calculate overall effective marginal tax rates for different combinations of asset, industry, source of finance,and ownership categories.This chapter defines the methodological problems of estimating effective tax rates on income from capital, and it defines the limits of this analysisby pointing out areas that are excluded by this study. It sets out the parameters that need to be estimated for each country, and describes other data requirements involving the amount of each capital asset located in each industry, financed by each source, and owned by each ownership category.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 1058.

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Date of creation: Jan 1983
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Handle: RePEc:nbr:nberwo:1058

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  1. Rosanne Altshuler & Harry Grubert, 2001. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," NBER Working Papers 8144, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  2. Hasan Bakhshi & Jens Larsen, . "Investment-specific technological progress in the United Kingdom," Bank of England working papers 129, Bank of England. [Downloadable!]
  3. Don Fullerton, 1984. "Which Effective Tax Rate?," NBER Working Papers 1123, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  4. Jason G. Cummins & Kevin A. Hassett & R. Glenn Hubbard, 1996. "Tax Reforms and Investment: A Cross-Country Comparison," NBER Working Papers 5232, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  5. Kirk A. Collins & James B. Davies, 2002. "Measuring Effective Tax Rates on Human Capital: The Canadian Case," University of Western Ontario, RBC Financial Group Economic Policy Research Institute Working Papers 20025, University of Western Ontario, RBC Financial Group Economic Policy Research Institute. [Downloadable!]
  6. Don Fullerton & Marios Karayannis, 1993. "Tax Evasion and the Allocation of Capital," NBER Working Papers 4581, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  7. Don Fullerton & Yolanda K. Henderson, 1989. "A Disaggregate Equilibrium Model of the Tax Distortions Among Assets, Sectors, and Industries," NBER Working Papers 1905, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  8. Don Fullerton & Andrew B. Lyon & Richard J. Rosen, 1985. "Uncertainty, Welfare Cost, and the 'Adaptability' of U.S. Corporate Taxes," NBER Working Papers 1239, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  9. Don Fullerton, 1988. "The Indexation of Interest, Depreciation, and Capital Gains: A Model ofInvestment Incentives," NBER Working Papers 1655, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  10. Harry Grubert, 2003. "The Tax Burden on Cross-Border Investment: Company Strategies and Country Responses," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  11. Karzanova Irina, 2005. "Impact of tax regime on real sector investment in Russia: marginal effective tax rates for physical, human and R&D capital," EERC Working Paper Series 05-16e, EERC Research Network, Russia and CIS. [Downloadable!]
  12. Jason G. Cummins & R. Glenn Hubbard, 1994. "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Working Papers 4703, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  13. Darrel Cohen & Kevin A. Hassett & R. Glenn Hubbard, 1999. "Inflation and the User Cost of Capital: Does Inflation Still Matter?," NBER Working Papers 6046, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  14. Robert Bennett & Günter Krebs, 1989. "Regional Policy Incentives and the Relative Costs of Capital in Assisted Areas in Britain and Germany," Regional Studies, Taylor and Francis Journals, vol. 23(3), pages 201-218, June. [Downloadable!] (restricted)
  15. Frances Ruane & Padraig Moore, 2005. "Taxation and the Financial Structure of Foreign Direct Investment," The Institute for International Integration Studies Discussion Paper Series iiisdp88, IIIS. [Downloadable!]
  16. Kirk A. Collins & James Davies, 2003. "Measuring Effective Tax Rates on Human Capital: Methodology and an Application to Canada," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  17. Don Fullerton & Andrew B. Lyon, 1989. "Tax Neutrality and Intangible Capital," NBER Working Papers 2430, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  18. Peter J. Klenow & Andres Rodriguez-Clare, 2004. "Externalities and Growth," NBER Working Papers 11009, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Klenow, Peter J. & Rodriguez-Clare, Andres, 2005. "Externalities and Growth," Handbook of Economic Growth, in: Philippe Aghion & Steven Durlauf (ed.), Handbook of Economic Growth, edition 1, volume 1, chapter 11, pages 817-861 Elsevier. [Downloadable!] (restricted)
  19. Don Fullerton & Marios Karayannis, 1994. "The Taxation of Income from Capital in the United States, 1980-86," NBER Working Papers 2478, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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