The Taxation of income from capital: a comparative study of the United States, the United Kingdom, Sweden, and West Germany

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.