a comparative study of the United States, the United Kingdom, Sweden, and West Germany /
edited by Mervyn A. King and Don Fullerton ; country team directors, United Kingdom--Mervyn A. King [and others] ; collaborating authors, Julian Alworth [and others].
Includes bibliographical references (pages 329-335) and index.
At head of title: Institut für Wirtschaftsforschung, Industriens Utredningsinstitut.
A comparative study of the taxation of income from capital in the U.S.A., the United Kingdom, Sweden and West Germany. It represents a collaboration of the National Bureau of Economic Research with the Industrial Institute for Economic and Social Research (Sweden) and the Institute for Economic Research (W. Germany). The study compares the effective tax rates levied on capital income in the corporate and non- financial corporate personal sector derived from different kinds of savings and investment.