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Tax Policy in the Nordic Countries

ISBN:
9781349138241
Auflage:
1st ed. 1998
Verlag:
Palgrave Macmillan, Palgrave Macmillan UK
Land des Verlags:
Vereinigtes Königreich
Erscheinungsdatum:
01.01.1998
Herausgeber:
Format:
Softcover
Seitenanzahl:
234
Ladenpreis
109,99EUR (inkl. MwSt. zzgl. Versand)
Lieferung in 5-10 Werktagen Versandkostenfrei ab 40 Euro in Österreich
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.