Tax Policy in the Nordic Countries

Gebonden Engels 1998 9780333642801
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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.

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ISBN13:9780333642801
Taal:Engels
Bindwijze:Gebonden
Uitgever:Palgrave Macmillan UK

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          Tax Policy in the Nordic Countries