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 Australia

March 29th, 1998

Audiences

Postgraduate, Research & Scholarly
Professional & Vocational
Undergraduate

Contributor

Edited by Peter Birch Sorensen

Illustrations

XIII, 234 p.

Pages

234

Dimensions

140x216x23

ISBN-13

9780333642801

Product ID

1992779

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Tax Policy in the Nordic Countries

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