Tax Policy in the Nordic Countries

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Description

The Nordic tax systems have recently undergone dramatic changes. Tax bases have been broadened, marginal tax rates have been cut, and the Nordic countries have abandoned the traditional income tax in favour of a 'dual' income tax combining progressive taxation of labour income with a low flat tax rate on capital income. Nordic governments have also experimented with new innovative methods of taxing business income. This book evaluates the Nordic tax reforms in the light of recent advances in the theory of taxation.

Release date NZ

January 1st, 1998

Audience

Professional & Vocational

Contributor

Edited by Peter Birch Sorensen

Edition

1st ed. 1998

Illustrations

XIII, 234 p.

Pages

234

Dimensions

140x216x14

ISBN-13

9781349138241

Product ID

24553040

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Tax Policy in the Nordic Countries

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