Tax Policy in the Nordic Countries (Hardcover) (ISBN-13: 9780333642801)

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.

Author: Peter Birch Sorensen
ISBN-10: 0333642805
ISBN-13: 9780333642801
Publisher: Palgrave MacMillan
Language: English
Published: 03/29/1998
Pages: 234
Format: Hardcover
Weight: 1.03lbs
Size: 8.50h x 5.50w x 0.69d