The Taxation of Income from Capital
A Comparative Study of the United States, the United Kingdom, Sweden and West Germany
University of Chicago Press, 1984
Cloth: 978-0-226-43630-2 | Electronic: 978-0-226-43631-9
DOI: 10.7208/chicago/9780226436319.001.0001
Cloth: 978-0-226-43630-2 | Electronic: 978-0-226-43631-9
DOI: 10.7208/chicago/9780226436319.001.0001
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ABOUT THIS BOOKTABLE OF CONTENTS
ABOUT THIS BOOK
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.
TABLE OF CONTENTS
Preface
Glossary of Notation
1. Introduction
2. The Theoretical Framework
3. The United Kingdom
4. Sweden
5. West Germany
6. The United Sates
7. Comparisons of Effective Tax Rates
8. Conclusions
Appendix A: Standard Input Parameters for All Four Countries
Appendix B: Effective Tax Rates in Each Combination for Each Country
Appendix C: Technical Aspects of the Swedish Tax Sysem
Appeddix D: Technical Aspects of the United States Tax System
References
Author Index
Subejct Index