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The Taxation of Income from Capital

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Listed:
  • King, Mervyn A.
  • Fullerton, Don

Abstract

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.

Suggested Citation

  • King, Mervyn A. & Fullerton, Don, 2010. "The Taxation of Income from Capital," National Bureau of Economic Research Books, University of Chicago Press, edition 0, number 9780226436319, June.
  • Handle: RePEc:ucp:bknber:9780226436319
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