Tax Policy in the Nordic Countries

Sorensen, Peter Birch

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.

Details

Published by: Palgrave Macmillan

Publication Date: 1998-01-01

Format: Paperback

ISBN-13: 9781349138241

DOI: 10.1007/978-1-349-13822-7

Dimensions: 216cm x140cm

Pages: 234