NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

The Taxation of Income from Capital: A Comparative Study of the U.S., U.K., Sweden, and West Germany--The Theoretical Framework--

Mervyn A. King, Don Fullerton

NBER Working Paper No. 1058
Issued in 1983
NBER Program(s):   PE

This working paper presents Chapter 2 of a book that has been submitted to the University of Chicago Press for publication consideration. The point of the book is to compare taxes on income from capital infour countries,accounting for corporate, personal, and property taxes, and including national, regional, and local level taxes. We describe statutory tax ratesand other tax rules in each country, and calculate overall effective marginal tax rates for different combinations of asset, industry, source of finance,and ownership categories.This chapter defines the methodological problems of estimating effective tax rates on income from capital, and it defines the limits of this analysisby pointing out areas that are excluded by this study. It sets out the parameters that need to be estimated for each country, and describes other data requirements involving the amount of each capital asset located in each industry, financed by each source, and owned by each ownership category.

download in pdf format
   (440 K)

email paper

This paper is available as PDF (440 K) or via email.

Machine-readable bibliographic record - MARC, RIS, BibTeX

Document Object Identifier (DOI): 10.3386/w1058

Published: King, M. A. and D. Fullerton. "The Taxation of Income From Capital: A Comparative Stdy of the U.S., U.K., Sweden, and W. Germany--Theoretical Framework." The Taxation of Income From Capital: A Compartivie Stdy of the U.S., U. K., Sweden and W. Grmny, ed. by M> King & D. Fullerton. Chicago: UCP (1984

Users who downloaded this paper also downloaded these:
King and Fullerton w1073 The Taxation of Income from Capital: A Comparative Study of the U.S., U.K., Sweden and West Germany--Comparisons of Effective Tax Rates--
King and Fullerton The Theoretical Framework
Fullerton w1123 Which Effective Tax Rate?
King and Fullerton Introduction to "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany"
Sinn Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View
 
Publications
Activities
Meetings
NBER Videos
Data
People
About

Support
National Bureau of Economic Research, 1050 Massachusetts Ave., Cambridge, MA 02138; 617-868-3900; email: info@nber.org

Contact Us