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


In early 1979 Martin Feldstein suggested that the general approach of Mervyn King's Public Policy and the Corporation (1977) could be used to compare effective marginal tax rates for several different countries. Since the existing studies had employed different methods, thus making inter-country comparisons hazardous, we decided to launch a study based on a common method that might shed light on the significant economic differences among the tax systems in four major economies that have experienced different degrees of economic success - the United States, the United Kingdom, Sweden, and West Germany. In this book we report the results of that enterprise, undertaken with the combined financial and human resources of the National Bureau of Economic Research (NBER) in Cambridge, Massachusetts, Institut fur Wirtschaftsforschung (IFO) in Munich, West Germany, and the Industriens Utredningsinstitut (IUI) in Stockholm, Sweden.



Interdisciplinary European Studies

The European Union and the Return of the Nation State


This book explores the complex and ever-changing relationship between the European Union and its member states. The recent surge in tension in this relationship has been prompted by the actions of some member state governments as they question fundamental EU values and principles and refuse to implement common decisions seemingly on the basis of narrowly defined national interests.

About the book


Seminars organized by IFN


To present ongoing research informal brown-bag seminars are held on Mondays at 11:30 am. This is an opportunity for IFN researchers to test ideas and results.

Academically oriented seminars are most of the time held on Wednesdays at 10 am. At these events researchers from IFN and other institutions present their research.

In addition, IFN organizes seminars open to the public. Topics for these are derived from the IFN research.

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