King, Mervyn A.; Fullerton, Don

Taxation of Income from Capital, the: a Comparative Study of the United States, the United Kingdom, Sweden and West Germany

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.