Tax Policy in the Nordic Countries

✍ Scribed by Peter Birch Sørensen (eds.)

• Publisher: Palgrave Macmillan UK
• Year: 1998
• Tongue: English
• Leaves: 247
• Edition: 1
• Category: Library

✦ Synopsis

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.

✦ Table of Contents

Front Matter....Pages i-xiii
Recent Innovations in Nordic Tax Policy: From the Global Income Tax to the Dual Income Tax....Pages 1-27
Taxation of Income from Small Businesses: Taxation Principles and Tax Reforms in the Nordic Countries....Pages 28-71
Corporate Tax Policy in the Nordic Countries....Pages 72-137
Financing the Nordic Welfare States in an Integrating Europe....Pages 138-203
Nordic Tax Policy Towards the Year 2000 and Beyond....Pages 204-229
Back Matter....Pages 231-234

✦ Subjects

International Economics; Public Finance; Financial Law/Fiscal Law