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.
Keywords
EconomicsCapital (architecture)Capital incomeInternational taxationLabour economicsPublic economicsHistoryTax reform
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Publication Info
- Year
- 1984
- Type
- preprint
- Citations
- 553
- Access
- Closed
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Cite This
Mervyn King,
Don Fullerton
(1984).
The Taxation of Income from Capital.
.
https://doi.org/10.7208/chicago/9780226436319.001.0001
Identifiers
- DOI
- 10.7208/chicago/9780226436319.001.0001