Tax Policy in the Nordic Countries
Tax Policy in the Nordic Countries
Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9780333642801
Condition
New
Product Description
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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