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Vol 23 No 2 Feb/March 2018

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

Edited by: Daniel Clarry
Price: £120.00

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Tax Policy in the Nordic Countries

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Edited by: Peter Birch Sorensen

ISBN13: 9780333642801
ISBN: 0333642805
Published: March 1998
Publisher: Palgrave Macmillan
Country of Publication: UK
Format: Hardback
Price: £116.00

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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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European Jurisdictions
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