Appendix D, Technical Aspects of the United States Tax SystemMervyn A. King, Don Fullerton
Chapter in NBER book The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany (1984), Mervyn A. King and Don Fullerton, eds. (p. 326 - 328) This paper is available as PDF (101 K) or via email.
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