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portada Tax Policy in the Nordic Countries
Type
Physical Book
Year
1998
Language
English
Pages
234
Format
Hardcover
ISBN13
9780333642801
Edition No.
1998

Tax Policy in the Nordic Countries

Sorensen, Sarah, Sorensen, Sarah (Author) · Palgrave Macmillan · Hardcover

Tax Policy in the Nordic Countries - Sorensen, Sarah, Sorensen, Sarah

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Synopsis "Tax Policy in the Nordic Countries"

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.

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