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The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany
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.
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Citations
Cited by
What Do We Know about Capital Structure? Some Evidence from International Data
RAJAN, R. G., & ZINGALES, L. (1995) · The Journal of Finance · doi:10.1111/j.1540-6261.1995.tb05184.x · Cited by 6,538
How effective are fiscal incentives for R&D? A review of the evidence
Hall, B., & Van Reenen, J. (2000) · Research Policy · doi:10.1016/s0048-7333(99)00085-2 · Cited by 1,012
Evaluating Tax Policy for Location Decisions
Devereux, M. P., & Griffith, R. (2003) · International Tax and Public Finance · doi:10.1023/a:1023364421914 · Cited by 733
New issues in corporate finance
Mayer, C. (1988) · European Economic Review · doi:10.1016/0014-2921(88)90077-3 · Cited by 716
Taxes and the location of production: evidence from a panel of US multinationals
Devereux, M. P., & Griffith, R. (1998) · Journal of Public Economics · doi:10.1016/s0047-2727(98)00014-0 · Cited by 578
Metadata
- Authors
- King, M. A., & Fullerton, D.
- Venue
- University of Chicago Press eBooks
- Publisher
- University of Chicago Press
- Published
- 1984
- OpenAlex
- W1530940483
- Cited by
- 564
- References
- 0
- FWCI
- 191.63
- Type
- book
- Language
- en
- Open access
- closed
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- CoChat. (2026). Citation check: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany. https://app.cochat.ai/papers/10.7208/chicago/9780226436319.001.0001
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- King, M. A., & Fullerton, D. (1984). The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany. University of Chicago Press eBooks. https://doi.org/10.7208/chicago/9780226436319.001.0001
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.