The Taxation of Income from Capital
A Comparative Study of the United States, the United Kingdom, Sweden and West Germany
Mervyn A. King and Don Fullerton
University of Chicago Press, 1984
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.
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