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Tax Policy in the Nordic Countries by Peter Birch Sorensen

Tax Policy in the Nordic Countries

by Peter Birch Sorensen
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Book cover type: Paperback
  • ISBN13: 9781349138241
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Springer
  • Publisher Imprint: Palgrave MacMillan
  • Publication Date:
  • Pages: 234
  • Original Price: EUR 99.99
  • Language: English
  • Edition: 1998
  • Item Weight: 323 grams
  • BISAC Subject(s): International / Economics & Trade, Public Finance, and Taxation

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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