Volume Author/Editor: Mervyn A. King and Don Fullerton, eds. Volume Publisher: University of Chicago Press

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1 This PDF is a selection from an out-of-print volume from the National Bureau of Economic Research Volume Title: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany Volume Author/Editor: Mervyn A. King and Don Fullerton, eds. Volume Publisher: University of Chicago Press Volume ISBN: Volume URL: Publication Date: 1984 Chapter Title: References Chapter Author: Mervyn A. King, Don Fullerton Chapter URL: Chapter pages in book: (p )

2 References Aaron, H A report: Taxation of life insurance companies. [Washington, D.C.]: American Council of Life Insurance The peculiar problem of taxing life insurance companies. Washington, D.C: Brookings Institution. Akerlof, G The market for lemons. Quarterly Journal of Economics 84: American Council of Life Insurance Life insurance fact book. Washington, D.C: American Council of Life Insurance. Auerbach, A. J Wealth maximization and the cost of capital. Quarterly Journal of Economics. 93: Auerbach, A. J., and Jorgenson, D. W Inflation-proof depreciation of assets. Harvard Business Review 58: Auerbach, A. J., and King, M. A Taxation, portfolio choice, and debt-equity ratios: A general equilibrium model. Quarterly Journal of Economics, in press. Bacharach, M Bi-proportional matrices and input-output change. Cambridge: Cambridge University Press. Bentzel, Ragnar, and Berg, Lennart The role of demographic factors as a determinant of savings. In National savings and wealth, ed. F. Modigliani and R. Hemming. International Economic Association. London: Macmillan. Bergstrom, Villy, and Sodersten, Jan Double taxation and corporate capital cost. Working Paper no. 9. Stockholm: Industriens Utredningsinstitut Inflation, taxation and capital cost. In Business taxation, finance and firm behavior, ed. Gunnar Eliasson and Jan Sodersten. IUI Conference Reports. Stockholm: Industriens Utredningsinstitut. 329

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4 331 References Feenberg, D. R., and Rosen, H. S Alternative tax treatment of the family: Simulations, methodology, and results. In Behavioral simulation methods in tax policy analysis, ed. M. S. Feldstein. Chicago: University of Chicago Press. Feldstein, M., and Frisch, D Corporate tax integration: The estimated effects on capital accumulation and tax distribution of two integration proposals. National Tax Journal 30: Feldstein, M.; Poterba, J.; and Dicks-Mireaux, L The effective tax rate and the pretax rate of return. Journal of Public Economics, in press. Feldstein, M., and Summers, L Inflation, tax rules, and the longterm interest rate. Brookings Papers on Economic Activity 1: Inflation and the taxation of capital in the corporate sector. National Tax Journal 32: Fischel, W. A Fiscal and environmental considerations in the location of firms in suburban communities. In Fiscal zoning and land use controls, ed. E. S. Mills and W. E. Oates. Lexington, Mass.: Lexington Books. Flemming, J. S., et al Trends in company profitability. Bank of England Quarterly Bulletin 16, no. 1 (March): Fraumeni,B. M., and Jorgenson, D. W The role of capital in U.S. economic growth, In Capital, efficiency, and growth, ed. G. M. von Furstenberg. Cambridge, Mass.: Ballinger. Fullerton, D Which effective tax rate? Working Paper no Cambridge, Mass.: National Bureau of Economic Research. Fullerton, D., and Gordon, R. H A reexamination of tax distortions in general equilibrium models. In Behavioral simulation methods in tax policy analysis, ed. M. S. Feldstein. Chicago: University of Chicago Press. Fullerton, D., and Henderson, Y. K Long run effects of the Accelerated Cost Recovery System. Working Paper no Cambridge, Mass.: National Bureau of Economic Research. Fullerton, D.; King, A. T.; Shoven, J. B.; and Whalley, J Tax integration in the U.S.: A general equilibrium approach. American Economic Review 71: Fullerton, D.; Shoven, J. B.; and Whalley, J General equilibrium analysis of U.S. taxation policy. In 1978 compendium of tax research, ed. U.S. Treasury Department. Washington, D.C.: U.S. Government Printing Office. Furstenberg, G. M. von; Malkiel, B. G.; and Watson, H. S The distribution of investment between industries: A microeconomic application of the "g" ratio. In Capital, efficiency, and growth, ed. G. M. von Furstenberg. Cambridge, Mass.: Ballinger. Gordon, R. H., and Malkiel, B. G Corporation finance, In How

5 332 References taxes affect economic behavior, ed. H. Aaron and J. Pechman. Washington, D.C.: Brookings Institution. Gorzig, B., and Kirner, W Anlagenivestitionen und Anlatevermogen in den Wirtschaftsbereichen der Bundes Republik Deutschland. Beitrage zur Strukturforschung, no. 41. Berlin: Deutsches Institut fur Wirtschaftsforschung (DIW). Griffin, Tom Revised estimates of the compensation and stock of fixed capital. Economic Trends, no. 264 (October). London: Her Majesty's Stationery Office The stock of fixed assets in the United Kingdom: How to make the best use of the statistics. Economic Trends, no. 276 (October). London: Her Majesty's Stationery Office. Gumpel, Henry J., and Boettcher, Carl Taxation in the Federal Republic of Germany. Chicago: Commerce Clearing House. Harberger, A. C Efficiency effects of taxes on income from capital. In Effects of corporation income tax, ed. M. Krzyzaniak. Detroit: Wayne State University Press. Harriss, C. L Property taxation in government finance. Research Publication no. 31. Washington, D.C.: Tax Foundation, Inc. Hauser, K West Germany. In Foreign tax policies and economic growth. New York: Columbia University Press. Hulten, C. R., and Wykoff, F. C The measurement of economic depreciation. In Depreciation, inflation, and the taxation of income from capital, ed. C. R. Hulten. Washington, D.C.: Urban Institute. Jakobsson, Ulf, and Normann, Goran Inkomstbeskattningen i den ekonomiska politiken. Stockholm: Industriens Utredningsinstitut. Jorgenson, D. W., and Sullivan, M. A Inflation and corporate capital recovery. In Depreciation, inflation, and the taxation of income from capital, ed. C. R. Hulten. Washington, D.C.: Urban Institute. Kay, John A., and King, Mervyn A The British tax system. 3d ed. Oxford: Oxford University Press. Kendrick, J. W The national wealth of the United States. New York: Conference Board. King, Mervyn A Public policy and the corporation. London: Chapman and Hall. King, Mervyn A., and Mairesse, J Profitability in Britain and France: A comparative study, Working Paper. Paris: INSEE. Korner, J Trenzen der Steurbelastung erreicht? Schnelldienst 16/ 17: (Munich: Institute for Economic Research). Lindsey, L Is the maximum tax on earned income effective? National Tax Journal 34: Lodin, S. O Progressive expenditure tax an alternative? Stockholm: LiberForlag. (English translation published 1978.)

6 333 References McGill, D. M Life insurance. Rev. ed. Homewood, 111.: Richard D. Irwin. McLure, C. E Must corporate income be taxed twice? Washington, D.C.: Brookings Institution The state corporate income tax: Lambs in wolves' clothing. In The economics of taxation, ed. H. J. Aaron and M. J. Boskin. Washington, D.C.: Brookings Institution. Meade Committee, The structure and reform of direct taxation. London: Allen and Unwin. Miller, M. H Debt and taxes. Journal of Finance, May, Musgrave, R. A., and Musgrave, P. B Public finance in theory and practice. 3d ed. New York: McGraw-Hill. Normann, Goran Bruttobeskattning och skatter pa produktionsfaktorer. In Skattepolitisk resursstyrning och inkomstutjdmning, ed. G. Normann and J. Sodersten. Stockholm: Industriens Utredningsinstitut Sweden. In The value-added tax: Lessons from Europe, ed. H. J. Aaron. Washington, D.C.: Brookings Institution. Orhnial, F., and Foldes, L. P Estimates of marginal tax rates for dividends and bond interest in the United Kingdom, Economica 42: Organization for Economic Cooperation and Development Revenue statistics of OECD member countries, Paris: OECD. Ott, A. F., and Dittrich, O. L Federal income tax burden on households: The effects of tax law changes. Washington, D.C.: American Enterprise Institute. Pechman, J. A Federal tax policy. 3d ed. Washington, D.C.: Brookings Institution. Projector, D. S., and Weiss, G. S Survey of financial characteristics of consumers. Washington, D.C.: Board of Governors of the Federal Reserve System. Redfern, P Net investment in fixed assets in the United Kingdom, Journal of the Royal Statistical Society, ser. A, 118: Rosenberg, L. G Taxation of income from capital, by industry group. In The taxation of income from capital, ed. A. C. Harberger and M. J. Bailey. Washington, D.C.: Brookings Institution. Rundfelt, Rolf Capital gains taxation and effective rates of return. In Business taxation, finance and firm behavior, ed. G. Eliasson and J. Sodersten. IUI Conference Reports no. 1. Stockholm: Industriens Utredningsinstitut Nagra av bolagsbeskattningens principer. Stockholm: Sveriges Industriforbund. Mimeographed. Securities and Exchange Commission Statistical Bulletin (June).

7 334 References Shoven, J. B The incidence and efficiency effects of taxes on income from capital. Journal of Political Economy 84: Shoven, J. B., and Bulow, J. I Inflation accounting and nonfinancial corporate profits: Physical assets. Brookings Papers on Economic Activity 3: Sodersten, Jan Foretagsbeskattning och resursfordelning. Ph.D. diss., University of Uppsala Bolagsbeskattningens verkningar. In Skattepolitisk resursstyrning och inkomstutjdmning, ed. G. Normann and J. Sodersten. Stockholm: Industriens Utredningsinstitut Accelerated depreciation and the cost of capital. Scandinavian Journal of Economics 84(1): Spant, Roland Den svenska formogenhetsfordelningens utveckling. In Lontagarna och kapitaltillvdxten 2. Statens Offentliga Utredningar (SOU), 1979:19. Stockholm: Ekonomidepartementet. Statens Offentliga Utredningar Kapitalbeskattningen. SOU 1969:54. Stockholm: Finansdepartementet Beskattningavforetag. Bilagor. SOU 1977:87. Stockholm: Finansdepartementet. Statistiska- Meddelanden. 1981a. Inkomstfordelningsundersokningen 1978:1. SM N 1981:1. Stockholm: Statistiska Centralbyran Nationalrdkenskaper. SMN 1981:2.5. Stockholm: Statistiska Centralbyran. Steurle, E., and Hartzmark, M Individual income taxation, National Tax Journal 34: Summers, Lawrence The non-adjustment of nominal interest rates: A study of the Fisher effect. Working Paper no Cambridge, Mass.: National Bureau of Economic Research. Sutherland, A Capital transfer tax: An obituary. Fiscal Studies 2: Tax Foundation, Inc Facts and figures on governmentfinance.21st biennial edition. Washington, D.C.: Tax Foundation. Teschner, St Sektorale Besteuerung der Produktion: Ungunstige Struktureffekte offensichtlich. Schnelldienst 16/17:44-60 (Munich: Institute for Economic Research). Tiebout, C A pure theory of local expenditures. Journal of Political Economy 64: Uhlmann, L Konsum- und investitionsverhalten in der Bundesrepublikseitdenfunfzigerjahren. Vol. 2. Das Investitionsverhalten in der Industrie im Spiegel von Investorenbefragungen. Berlin-Miinchen: Schriftenreihe des Ifo-Instituts. U.S. Board of Governors of the Federal Reserve System Flow of funds accounts: Assets and liabilities outstanding. Washington, D.C.: Board of Governors of the Federal Reserve System.

8 335 References Flow of funds accounts: Sector statements of saving and investment. Washington, D.C.: Board of Governors of the Federal Reserve System. U.S. Council of Economic Advisers Economic report of the president. Washington, D.C.: U.S. Government Printing Office. U.S. Department of Commerce Current business reports. Washington, D.C.: U.S. Government Printing Office Current industrial reports. Washington, D.C.: U.S. Government Printing Office Survey of current business. Washington, D.C.: U.S. Government Printing Office. U.S. Department of the Treasury Blueprints for basic tax reform. Washington, D.C.: U.S. Government Printing Office Statistics of income, individual income tax returns. Washington, D.C.: U.S. Government Printing Office. Waldenstrom, Erland, ed Foretagsvinster, kapitalforsorjning, lontagarfonder. Stockholm: Sveriges Industriforbund, Svenska Arbetsgivarforeningen. Wallander, Jan Verkstadsindustrins maskinkapital. Stockholm: Industriens Utredningsinstitut. Wallmark, Kerstin Planenkaten In Industrikonjunkturen varen, Stockholm: Sveriges Industriforbund. White, M Firm location in a zoned metropolitan area. In Fiscal zoning and land use controls, ed. E. S. Mills and W. E. Oates. Lexington, Mass.: Lexington Books. Wilson Committee Committee to review the functioning of financial institutions: Report. Command Paper London: Her Majesty's Stationery Office. Winfrey, Fobley Statistical analysis of industrial property retirements. Bulletin 125, Iowa Engineering Experiment Station. Ames, Iowa: Iowa State College of Agriculture and Mechanical Arts. Wright, C Saving and the rate of interest. In The taxation of income from capital, ed. A. C. Harberger and M. J. Bailey. Washington, D.C.: Brookings Institution.

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10 Contributors Julian Alworth Bank for International Settlements CH-4002 Basel Switzerland David F. Bradford Woodrow Wilson School Princeton University Princeton, New Jersey Don Fullerton Woodrow Wilson School Princeton University Princeton, New Jersey Mervyn A. King Department of Economics Faculty of Commerce and Social Science University of Birmingham P.O. Box 363 Birmingham, B15 2TT England Thomas Lindberg Industriens Utrediningsinstitut Grevgatan 34, S Stockholm Sweden Michael J. Naldrett Woodrow Wilson School Princeton University Princeton, New Jersey James M. Poterba Department of Economics Massachusetts Institute of Technology Cambridge, Massachusetts Jan Sodersten Industriens Utredningsinstitut Grevgatan 34, S Stockholm Sweden Willi Leibfritz Institut fur Wirtschaftsforschung Poschingerstrasse 5 Postfach Munich 86 West Germany 337

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