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Corporate Tax Policy in the Nordic Countries

In: Tax Policy in the Nordic Countries

Author

Listed:
  • Krister Andersson
  • Vesa Kanniainen
  • Jan Södersten
  • Peter Birch Sørensen

Abstract

The corporate tax systems in the Nordic countries have undergone radical changes in recent years. At the end of the 1980s the Nordic corporate tax systems were still characterized by a combination of narrow tax bases and high statutory tax rates. However, within a few years in the early 1990s, the corporate income tax base in the four major Nordic countries was broadened dramatically, the statutory corporate tax rates were almost cut in half, and the relationship between the corporate and the personal income tax was changed significantly.

Suggested Citation

  • Krister Andersson & Vesa Kanniainen & Jan Södersten & Peter Birch Sørensen, 1998. "Corporate Tax Policy in the Nordic Countries," Palgrave Macmillan Books, in: Peter Birch Sørensen (ed.), Tax Policy in the Nordic Countries, chapter 3, pages 72-137, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-13822-7_3
    DOI: 10.1007/978-1-349-13822-7_3
    as

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