| 书目名称 | Tax Policy in the Nordic Countries |
| 编辑 | Peter Birch Sørensen (Professor of Economics) |
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| 图书封面 |  |
| 描述 | 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. |
| 出版日期 | Book 1998 |
| 关键词 | corporate tax; reform; taxation |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-1-349-13822-7 |
| isbn_softcover | 978-1-349-13824-1 |
| isbn_ebook | 978-1-349-13822-7 |
| copyright | Palgrave Macmillan, a division of Macmillan Publishers Limited 1998 |
发表于 2025-3-21 18:22:11
