Download or read book Trends in Scandinavian Taxation written by Gustaf Lindencrona and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book has been written as a preparatory work for the seminar on Scandina vian taxation of the XXXIII Congress of the International Fiscal Association in Copenhagen, 1979. I wish to warmly thank professor Th¢lger Nielsen Copenhagen acting professor Olof Olsson, Helsingfors, and jur. dr. Fredrik Zimmer, Oslo, who have supplied the sections on the development of Danish, Finnish and Norwegian tax law, which have been included in the book. This valuable material, together with the corres ponding Swedish information, has formed the basis for the analysis of trends, which appears in part II of the book. I also want to extend my thanks to Peter Melz, Bachelor of economy, for help with the statistical material, to David Gerber, Attorney at law, New York, for translating parts of the book into English and to Ulla Lindqvist for typing the manuscript. Stockholm, April 1979 Gustaf Lindencrona 5 Table of Contents PART I. TRENDS IN SCANDINAVIAN TAXATION 1965 -1977 9 1. Explanations 19 19 Tables 1 - 14 19 Table 15 PART II. SPECIAL FEATURES OF THE SCANDINAVIAN 21 DEVELOPMENT 1. The Common Scandinavian Background 21 2. Extension of the Tax Base 22 Denmark 22 Finland 24 Norway 25 Sweden 27 3. Integration of Corporation Tax and Income Tax 28 Denmark 28 Finland 29 Norway 29 Sweden 30 4. The Progress of Separate Taxation 30 Denmark 31 Finland 32 Norway 32 Sweden 33 5.
Download or read book Swedish Taxation written by M. Henrekson and published by Springer. This book was released on 2015-06-03 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: By taking the long view on the evolution of this country's tax policies through the past few decades, Henrekson and Stenkula explain how Sweden developed the highest tax-to-GDP ratio in the world, until the beginning of the 2000s.
Download or read book The Making of Tax Law written by Sven-Olof Lodin and published by IBFD. This book was released on 2011 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes how the Swedish tax system has evolved since World War II and how political parties, and to a greater extent how individual politicians, influential lobbyists, special interest and other groups involved in the legislative process, have acted and influenced the final result. After an introduction to the Swedish political system and the scope for external influence, the author discusses fiscal trends in Sweden from 1948 to 1990, the tax reform of the century, designing new corporate taxation, designing new individual taxation, political implications, some important battles after the tax reform, abolition of the inheritance tax and retention of the wealth tax, the issue of property taxation, taxation of close companies, fiscal policy of the moderate/liberal government between 2006 and 2010, and EU fiscal policy.
Download or read book Tax Policy in the Nordic Countries written by Peter Birch Sorensen and published by Springer. This book was released on 1998-03-30 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Welfare Trends in the Scandinavian Countries written by Robert Erikson and published by Routledge. This book was released on 2019-07-26 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses important aspects of the development of the welfare state in the Scandinavian countries and Iceland since the mid-1970s. It focuses on societal changes during a period of modest economic growth. Topics include labour market benefits, education and social mobility, class and inequality, income distribution and trajectories and health.
Download or read book Community Work in the Nordic Countries written by Gunn Strand Hutchinson and published by . This book was released on 2009 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: Community work has been a part of social work in the Nordic Countries since the 1970's. This book addresses the development of community work and the forms it has taken in the different countries. Building on empirical studies the contributors from Iceland, Finland, Denmark, Sweden and Norway look at the role and challenges for community work today. Core concepts in community work are discussed and elaborated in this context. Specific attention is given to the relation between community work practice and social policy. The Nordic welfare model is known for its universality, financed by taxes, and for its high standard. The mandate for community work within this model is discussed. The idea for the book arose within a Nordic network for community work. The contributors have background from social work, but the book also addresses other professions interested in community work. The book will be relevant for undergraduate and postgraduate students in the Nordic countries and in other English speaking countries.
Download or read book Increasing Income Inequality in the Nordics written by Rolf Aaberge and published by Nordic Council of Ministers. This book was released on 2018-04-18 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contributions document how income inequality in the Nordics in various dimensions have increased over recent decades. These developments are put in an international context. Developments in Denmark, Finland, Norway and Sweden are compared. Important aspects analysed in detail are overall inequality of both market and disposable incomes, the redistribution through the tax and transfer system as well as through the provision of government welfare services, the importance of demographic factors, the developments of both relative poverty and top income shares, and gender inequality.
Download or read book Sweden written by International Monetary Fund and published by . This book was released on 2004 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Selected Issues paper analyzes tax policy trends at the local level in Sweden and assesses the effectiveness of the vertical fiscal policy coordination system. The study reviews Sweden's local public finances from an international perspective and empirically explores various explanations for the gradual increase in local tax rates. It discusses long-term challenges for local public finances and aggregate fiscal policy coordination. The design of vertical fiscal policy coordination in other countries is described. The paper also examines the Swedish experience of work absence in a European context.
Download or read book Scandinavia at the Polls written by American Enterprise Institute for Public Policy Research and published by Washington : American Enterprise Institute for Public Policy Research. This book was released on 1977 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Erhverv og arbejde : Økonomisk udvikling; Det private erhvervsliv; Handelsunioner.
Download or read book Long term Trends in Tax Revenues of OECD Member Countries 1955 1980 written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Center. This book was released on 1981 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines long-term trends in tax levels (the ratio of total tax receipts to gross domestic product at market prices) and tax structures (the ratio of tax receipts from particular taxes to total tax receipts) on the basis of internationally comparable data.
Download or read book Trends in International Taxation written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Center. This book was released on 1985 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reports of the OECD Committee on Fiscal Affairs prepared in pursuance of the Council Recommendations as part of its programme of work on double taxation and on tax avoidance and evasion.
Download or read book Trends in Top Incomes and Their Taxation in OECD Countries written by Michael Förster and published by . This book was released on 2014 with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt: The shares of top income recipients in total pre-tax income have increased in OECD countries in the past three decades, particularly in most of the English-speaking countries but also in some Nordic (from low levels) and Southern European countries. Today, the richest one percent receives between 7% of all pre-tax income in Denmark and the Netherlands up to almost 20% in the United States. This increase is the result of the top 1% capturing a disproportionate share of overall income growth over the past thirty years: around 20 - 25% in Australia and the United Kingdom, up to 37% in Canada and even 47% in the United States. At the same time, tax reforms in almost all OECD countries reduced top personal income tax rates as well as rates of other taxes affecting the highest income earners. Indeed, while top tax rates were equal to or above 70% in half of the countries in the mid-1970s, this rate has been halved in many countries by 2013.
Download or read book Tax Policy written by Ken Messere and published by . This book was released on 2003 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a broad analysis of standard tax policy in OECD countries in the first half of the twentieth century. It identifies broad trends in policy, summarises developments in the theory of tax policy and describes and compares policies actually adopted by various groups of countries. It is invaluable for anyone studying or involved in implementing tax policy. Public finance theory and the complexities of tax administration are kept to a minimum throughout to ensure accessibility.
Download or read book The Scandinavian Model written by Pål Eitrheim and published by . This book was released on 1999 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Crisis of the Welfare State written by Axel Hadenius and published by . This book was released on 1986 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Welfare Trends in the Scandinavian Countries written by Robert Erikson and published by Routledge. This book was released on 2019-07-26 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses important aspects of the development of the welfare state in the Scandinavian countries and Iceland since the mid-1970s. It focuses on societal changes during a period of modest economic growth. Topics include labour market benefits, education and social mobility, class and inequality, income distribution and trajectories and health.
Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
