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Recent Innovations in Nordic Tax Policy: From the Global Income Tax to the Dual Income Tax

In: Tax Policy in the Nordic Countries

Author

Listed:
  • Peter Birch Sørensen

    (University of Copenhagen)

Abstract

During the 1980s the Nordic countries took an active part in the hectic tax reform efforts characterizing most of the OECD area, and in the early 1990s the reform activity culminated in highly ambitious income tax reforms involving major cuts in marginal tax rates throughout the Nordic area.

Suggested Citation

  • Peter Birch Sørensen, 1998. "Recent Innovations in Nordic Tax Policy: From the Global Income Tax to the Dual Income Tax," Palgrave Macmillan Books, in: Peter Birch Sørensen (ed.), Tax Policy in the Nordic Countries, chapter 1, pages 1-27, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-13822-7_1
    DOI: 10.1007/978-1-349-13822-7_1
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    Cited by:

    1. Stéphane Guimbert, 2002. "Réformes de la fiscalité du capital en Europe," Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 113-169.
    2. Genschel, Philipp, 2001. "Globalization, tax competition, and the fiscal viability of the welfare state," MPIfG Working Paper 01/1, Max Planck Institute for the Study of Societies.
    3. Genschel, Philipp, 2000. "Der Wohlfahrtsstaat im Steuerwettbewerb," MPIfG Working Paper 00/5, Max Planck Institute for the Study of Societies.
    4. Todor Silvia Paula & Ghiur Rodica & Brezeanu Petre & Dumiter Florin & Boiță Marius, 2017. "The degree of compliance based on excise duties in Romania between 2002 and 2015," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 27(3), pages 1-14, September.

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