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Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present

Author

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  • Karlsson Johannes

    (Master of Science in Economics from the Department of Economics, University of Iceland)

  • Matthiasson Thorolfur

Abstract

This paper focuses on tax evasion and tax avoidance in Iceland, and on how special interest groups have shaped the taxation system to serve their own ends. The period covered is from 1930, when the present Icelandic system of power was established, to the present.

Suggested Citation

  • Karlsson Johannes & Matthiasson Thorolfur, 2015. "Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present," Nordic Tax Journal, Sciendo, vol. 2015(2), pages 1-17, December.
    • Handle: RePEc:vrs:notajo:v:2015:y:2015:i:2:p:1-17:n:2
    DOI: 10.1515/ntaxj-2015-0006
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    References listed on IDEAS

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    1. Anonymous, 1951. "International Bank for Reconstruction and Development," International Organization, Cambridge University Press, vol. 5(2), pages 368-370, May.
    2. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March.
    3. Gudrun Johnsen, 2014. "Bringing Down the Banking System," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-137-34735-0, December.
    4. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production II: Tax Rules," American Economic Review, American Economic Association, vol. 61(3), pages 261-278, June.
    5. Anonymous, 1951. "International Bank for Reconstruction and Development," International Organization, Cambridge University Press, vol. 5(4), pages 784-788, November.
    6. Anonymous, 1951. "International Bank for Reconstruction and Development," International Organization, Cambridge University Press, vol. 5(3), pages 593-596, August.
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    Cited by:

    1. Karlsson Johannes & Matthiasson Thorolfur, 2019. "Basic Income—an early Icelandic experiment*," Nordic Tax Journal, Sciendo, vol. 2019(1), pages 56-62, January.

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