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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law
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Tax Policy in the Nordic Countries (Paperback, 1st ed. 1998)
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Tax Policy in the Nordic Countries (Paperback, 1st ed. 1998)
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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.
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