Tax Policy in the Nordic Countries
Peter Birch . Ed(S): Sorensen
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Description for Tax Policy in the Nordic Countries
hardcover. This text focuses on the introduction of the "dual" income tax in Norway and evaluates Nordic tax reforms in the light of recent advances in the theory of taxation. Editor(s): Sorensen, Peter Birch. Num Pages: 247 pages, biography. BIC Classification: 1DNN; KFFD1; LNU. Category: (P) Professional & Vocational; (UP) Postgraduate, Research & Scholarly; (UU) Undergraduate. Dimension: 216 x 140 x 23. Weight in Grams: 470.
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.
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.
Product Details
Format
Hardback
Publication date
1998
Publisher
Palgrave Macmillan United Kingdom
Number of pages
247
Condition
New
Number of Pages
234
Place of Publication
Basingstoke, United Kingdom
ISBN
9780333642801
SKU
V9780333642801
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
Reviews for Tax Policy in the Nordic Countries
'The Nordic countries have been pacesetters in recent years in introducing imaginative changes in their tax systems. Peter Birch Sorensen has been one of the leading exponents of the theories behind these changes. His book is a very welcome addition to the literature on taxation'.- Vito Tanzi, Director, Fiscal Affairs Department, International Monetary Fund 'This lively and ... Read more