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Mervyn A. King and Don Fullerton

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The Taxation of Income from Capital

This chapter is in the book The Taxation of Income from Capital

© 2019 University of Chicago Press

© 2019 University of Chicago Press

Chapters in this book

Frontmatter i
Contents vii
Preface ix
Glossary of Notation xiii
1. Introduction 1
2. The Theoretical Framework 7
3. The United Kingdom 31
4. Sweden 87
5. West Germany 149
6. The United States 193
7. Comparisons of Effective Tax Rates 268
8. Conclusions 303
Appendix A: Standard Input Parameters for All Four Countries 313
Appendix B: Effective Tax Rates in Each Combination for Each Country 318
Appendix C: Technical Aspects of the Swedish Tax System 321
Appendix D: Technical Aspects of the United States Tax System 326
References 329
Contributors 337
Author Index 339
Subject Index 341

https://doi.org/10.7208/9780226436319-toc

Chapters in this book

Frontmatter i
Contents vii
Preface ix
Glossary of Notation xiii
1. Introduction 1
2. The Theoretical Framework 7
3. The United Kingdom 31
4. Sweden 87
5. West Germany 149
6. The United States 193
7. Comparisons of Effective Tax Rates 268
8. Conclusions 303
Appendix A: Standard Input Parameters for All Four Countries 313
Appendix B: Effective Tax Rates in Each Combination for Each Country 318
Appendix C: Technical Aspects of the Swedish Tax System 321
Appendix D: Technical Aspects of the United States Tax System 326
References 329
Contributors 337
Author Index 339
Subject Index 341

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