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Would the Flat Tax Fall Flat in Denmark?

In: Macroeconomic Perspectives on the Danish Economy

Author

Listed:
  • Søren Bo Nielsen
  • Niels Kleis Frederiksen
  • David Dreyer Lassen

Abstract

In recent years there have been recurrent debates in Denmark on both details in the Danish tax system and the structure of the system itself. The discussion in the mid-1980s led to the introduction, in 1987, of a new system with elements of so-called dual income taxation2 (see Sørensen, 1994). A new round of discussions at the beginning of the 1990s caused the Danish government to establish a committee to scrutinize the tax system, after which a tax reform was implemented in 1994.

Suggested Citation

  • Søren Bo Nielsen & Niels Kleis Frederiksen & David Dreyer Lassen, 1999. "Would the Flat Tax Fall Flat in Denmark?," Palgrave Macmillan Books, in: Torben M Andersen & Svend E Hougaard Jensen & Ole Risager (ed.), Macroeconomic Perspectives on the Danish Economy, chapter 4, pages 106-133, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-50103-4_4
    DOI: 10.1057/9780230501034_4
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    Citations

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    Cited by:

    1. Ganghof, Steffen, 2005. "High Taxes in Hard Times: How Denmark Built and Maintained a Huge Income Tax," MPIfG Discussion Paper 05/5, Max Planck Institute for the Study of Societies.
    2. Andreas Peichl, 2009. "The Benefits and Problems of Linking Micro and Macro Models — Evidence from a Flat Tax Analysis," Journal of Applied Economics, Taylor & Francis Journals, vol. 12(2), pages 301-329, November.
    3. Ganghof, Steffen, 2001. "Global markets, national tax systems, and domestic politics: Rebalancing efficiency and equity in open states' income taxation," MPIfG Discussion Paper 01/9, Max Planck Institute for the Study of Societies.
    4. Andreas PEICHL, 2008. "The Benefits of Linking CGE and Microsimulation Models - Evidence from a Flat Tax analysis," EcoMod2008 23800106, EcoMod.

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