This book reports the authors' research on one of the most sophisticated general equilibrium models designed for tax policy analysis. Significantly disaggregated and incorporating the complete array of federal, state, and local taxes, the model represents the U.S. economy and tax system in a...

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...

pt. I. Conceptual overview -- pt. II. Costs to consumers -- pt. III. Costs to producers or factors -- pt. IV. Benefits via scarcity rents -- pt. V. Benefits of protection -- pt. VI. effects via land prices.