Tax Policy in the Nordic Countries

Name: Tax Policy in the Nordic Countries
Author: Peter Birch Sorensen

Specificaties

Gebonden, blz. | Engels

Palgrave Macmillan UK | e druk, 1998

ISBN13: 9780333642801

Rubricering

Juridisch :

Palgrave Macmillan UK e druk, 1998 9780333642801

122,99

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Samenvatting

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.

Specificaties

ISBN13:9780333642801

Taal:Engels

Bindwijze:gebonden

Uitgever:Palgrave Macmillan UK

Hoofdrubriek:Financieel management, Economie

Inhoudsopgave

List of Tables - List of Illustrations - Preface; P.B.Sorensen - Acknowledgements - Notes on the Contributors - Recent Innovations in Nordic Tax Policy: From the Global Income Tax to the Dual Income Tax; P.B.Sorensen - Taxation of Income From Small Businesses: Taxation Principles and Tax Reforms in the Nordic Countries; K.P.Hagen & P.B.Sorensen - Corporate Tax Policy in the Nordic Countries; K.Andersson, V.Kanniainen, J.Sodersten & P.B.Sorensen - Financing the Nordic Welfare States in an Integrating Europe; K.P.Hagen, E.Norrman & P.B.Sorensen - Nordic Tax Policy Towards the Year 2000 and Beyond; P.B.Sorensen - Index