Tax Policy in the Nordic Countries 1998 Edition Contributor(s): Sorensen, Peter Birch (Editor) |
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ISBN: 134913824X ISBN-13: 9781349138241 Publisher: Palgrave MacMillan OUR PRICE: $104.49 Product Type: Paperback - Other Formats Published: January 1998 |
Additional Information |
BISAC Categories: - Business & Economics | International - Economics - Business & Economics | Public Finance - Law | Taxation |
Dewey: 336 |
Physical Information: 0.57" H x 5.5" W x 8.5" (0.71 lbs) 234 pages |
Descriptions, Reviews, Etc. |
Publisher 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. |