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Trends In Scandinavian Taxation
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Book Synopsis Trends in Scandinavian Taxation by : Gustaf Lindencrona
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 334 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.
Book Synopsis The Making of Tax Law by : Sven-Olof Lodin
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.
Book Synopsis Welfare Trends in the Scandinavian Countries by : Erik Jørgen Hansen
Download or read book Welfare Trends in the Scandinavian Countries written by Erik Jørgen Hansen and published by M.E. Sharpe. This book was released on 1993 with total page 444 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.
Book Synopsis Tax Policy in the Nordic Countries by : Peter Birch Sorensen
Download or read book Tax Policy in the Nordic Countries written by Peter Birch Sorensen and published by Palgrave Macmillan. This book was released on 1998-03-29 with total page 234 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.
Book Synopsis Tax Policy in the Nordic Countries by : Peter Birch Sorensen
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.
Book Synopsis Taxation Trends in the European Union by :
Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2014 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2014 edition of Taxation Trends in the European Union is the eighth issue of the report in its current form. The objective of the report remains unchanged: to present a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period. Taxation is at the heart of citizens' relationship with the State. It is not only government experts and academics, but also many citizens that ask the European Commission questions about tax levels in the EU and on how Member States compare with each other; this report, published annually, is one way of answering them. Much work has gone into making sure that the data it contains are accurate and comparable across countries. The methodology to ensure this was developed jointly by statisticians from Eurostat and economists from the Directorate-General for Taxation and the Customs Union, who have drafted the report. In addition, experts from national Statistical Offices and from the Ministries of Finance of all countries covered have actively contributed by supplying data and comments; we would like to express our thanks for their valuable suggestions and help. The report provides data and analysis for the European Semester, as the proper functioning of tax systems is a key prerequisite for economic growth. The data on the tax burden in the various Member States can thus be used as an input for the formulation of the Country-Specific Recommendations on tax reforms that are announced at the end of the European Semester. In addition to the analysis of Europe-wide trends in Part I, the report also includes a Part II with Country Chapters, covering each EU Member State plus Iceland and Norway. The Country Chapters contain a discussion of tax revenue trends, as well as a description of the main characteristics of each country's tax system. -- EU Bookshop.
Book Synopsis An Evaluation of the Impact of Green Taxes in the Nordic Countries by : Mikael Skou Andersen
Download or read book An Evaluation of the Impact of Green Taxes in the Nordic Countries written by Mikael Skou Andersen and published by Nordic Council of Ministers. This book was released on 2001 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: I løpet av de siste ti årene har såkalte grønne avgifter blitt introdusert for å skjerme natur og miljø i de nordiske landene. Rapporten undersøker effekten av slike tiltak ved å gjennomgå eksisterende litteratur om grønne avgifter på CO2-utslipp i forbindelse med plantevernmidler. Mer enn 40 studier er evaluert.
Book Synopsis Increasing Income Inequality in the Nordics by : Rolf Aaberge
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.
Book Synopsis Community Work in the Nordic Countries by : Gunn Strand Hutchinson
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.
Author :European Commission. Directorate-General for Taxation and Customs Union Publisher : ISBN 13 :9789276006596 Total Pages :299 pages Book Rating :4.0/5 (65 download)
Book Synopsis Taxation Trends in the European Union by : European Commission. Directorate-General for Taxation and Customs Union
Download or read book Taxation Trends in the European Union written by European Commission. Directorate-General for Taxation and Customs Union and published by . This book was released on 2019 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Welfare Trends in the Scandinavian Countries by : Robert Erikson
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.
Book Synopsis Taxation Trends in the European Union by : Eurostat
Download or read book Taxation Trends in the European Union written by Eurostat and published by . This book was released on 2007 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union and Norway. The data are presented within a unified statistical framework (the ESA95 harmonised system of national and regional accounts), which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis. The standard classifications of tax revenues (by major type of tax or by level of government) presented in most international tax revenue statistics are hard to interpret in economic terms. This publication stands out for offering a breakdown of tax revenues by economic function (i.e. according to whether they are raised on consumption, labour or capital). This classification is based on disaggregated tax data and on a breakdown of the revenue from the personal income tax. In addition, the report contains indicators of the average effective tax burden on consumption, labour and capital. Country chapters give an overview of the tax system in each of the 28 countries covered, the revenue trends and the main recent policy changes. Detailed tables allow comparison between the individual countries and European averages. Data cover the 1995-2005 period and are presented both as a percentage of GDP and as a percentage of total taxation.
Book Synopsis Working across the Nordic countries by : Lundgren, Fredrik
Download or read book Working across the Nordic countries written by Lundgren, Fredrik and published by Nordic Council of Ministers. This book was released on with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Available online: https://pub.norden.org/nord2023-044/ Abstract [en] The Nordic countries want the Nordic Region to be the most sustainable and integrated region in the world by 2030. A natural part of this ambitious vision is an integrated Nordic labour market for companies and citizens. The Nordic Tax Treaty and its administration play a crucial role in this respect. However, the COVID-19 pandemic showed that there are obvious challenges with the application of the Nordic Tax Treaty as well as other bilateral agreements and national legislation. During the pandemic, employees working across a Nordic border risked incurring tax problems if they followed the recommendations to work from home. The challenges were highlighted by the Freedom of Movement Council, which urged the Nordic governments on several occasions to introduce exemptions for those who involuntarily worked from home during the pandemic. While the pandemic is over, the desire for hybrid or remote work is here to stay. However, the problems that companies and employees experience are not limited to taxation of salary payments in conjunction with remote work. For example, studies show that uncertainty, higher taxation and extra administration can arise in connection with contributions to and payment of pensions, as well as in cases where the same employer has to register and deal with tax rules, taxation dates and payroll administration in multiple countries. If the Nordic Region is to develop into a growth region with an integrated labour market with mobility for citizens and businesses, it is essential to have increased focus on citizens and companies, so that legislation and administration support their opportunities. Therefore, in 2022, the Nordic Council of Ministers and the Freedom of Movement Council – in co-operation with the Nordic Council – have launched a project to identify the key issues and recommend possible solutions. The purpose of this report is thus to provide the best possible basis for further political work to eliminate the current Nordic tax problems related to hybrid and remote work.
Book Synopsis Taxation Trends in the European Union by : Bernan
Download or read book Taxation Trends in the European Union written by Bernan and published by . This book was released on 2008 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Organisation for Economic Co-operation and Development Publisher :Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Center ISBN 13 : Total Pages :56 pages Book Rating :4.:/5 (31 download)
Book Synopsis Long-term Trends in Tax Revenues of OECD Member Countries, 1955-1980 by : Organisation for Economic Co-operation and Development
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.
Book Synopsis Comparative Tax Law by : Victor Thuronyi
Download or read book Comparative Tax Law written by Victor Thuronyi and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
