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Tax Policy in the Nordic Countries

Peter Birch Sorensen
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      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.
      Format: CONTRIBUTORS: Peter Birch Sorensen EAN: 9780333642801 COUNTRY: United Kingdom PAGES: WEIGHT: 470 g HEIGHT: 216 cm
      PUBLISHED BY: Palgrave Macmillan DATE PUBLISHED: 1998-03-29 CITY: GENRE: BUSINESS & ECONOMICS / Public Finance, BUSINESS & ECONOMICS / International / Economics & Trade, LAW / Taxation WIDTH: 140 cm SPINE:

      Book Themes:

      International economics, Public finance and taxation, Taxation and duties law

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      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.
      Format: CONTRIBUTORS: Peter Birch Sorensen EAN: 9780333642801 COUNTRY: United Kingdom PAGES: WEIGHT: 470 g HEIGHT: 216 cm
      PUBLISHED BY: Palgrave Macmillan DATE PUBLISHED: 1998-03-29 CITY: GENRE: BUSINESS & ECONOMICS / Public Finance, BUSINESS & ECONOMICS / International / Economics & Trade, LAW / Taxation WIDTH: 140 cm SPINE:

      Book Themes:

      International economics, Public finance and taxation, Taxation and duties law

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