全球智库信息集成服务系统(G2TT): The Taxation of Income from Capital: A Comparative Study of the U.S., U.K., Sweden, and West Germany--The Theoretical Framework--

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来源类型	Working Paper
规范类型	报告
DOI	10.3386/w1058
来源ID	Working Paper 1058
	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
发表日期	1983
出版年	1983
语种	英语
摘要	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.
主题	Macroeconomics
URL	https://www.nber.org/papers/w1058
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/558278
推荐引用方式 GB/T 7714	Mervyn A. King,Don Fullerton. The Taxation of Income from Capital: A Comparative Study of the U.S., U.K., Sweden, and West Germany--The Theoretical Framework--. 1983.

条目包含的文件
文件名称/大小	资源类型	版本类型	开放类型	使用许可
w1058.pdf（439KB）	智库出版物		限制开放	CC BY-NC-SA	浏览