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  • Mervyn A. King and Don Fullerton, The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany (University of Chicago Press, 1984), chap. 1, https://www.nber.org/books-and-chapters/taxation-income-capital-comparative-study-united-states-united-kingdom-sweden-and-germany/introduction-taxation-income-capital-comparative-study-united-states-united-kingdom-sweden-and.

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