Tax Planning

Jonas Agell, Peter Englund and Jan Södersten
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Peter Englund: Uppsala University
Jan Södersten: Uppsala University

Chapter 2 in Incentives and Redistribution in the Welfare State, 1998, pp 24-38 from Palgrave Macmillan

Abstract: Abstract It almost goes without saying that the taxation process involves contradictory interests. The state must finance the public-sector activities which are collectively decided on by its citizens; at the same time citizens individually try to pay as little tax as possible within the framework provided by legislation. These circumstances create opportunities as well as problems. Environmental taxation and some of the rules within corporate taxation are examples of how legislative measures try to utilize the desire of companies and individuals to reduce their taxes in order to obtain, in various respects, a change in their behaviour.

Keywords: Capital Income; Capital Gain; Capital Taxation; Pension Insurance; Taxable Capital Gain (search for similar items in EconPapers)
Date: 1998
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DOI: 10.1007/978-0-333-99485-6_2

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