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

Peter Birch Sørensen
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Peter Birch Sørensen: University of Copenhagen

Chapter 1 in Tax Policy in the Nordic Countries, 1998, pp 1-27 from Palgrave Macmillan

Abstract: 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.

Keywords: Capital Income; Labour Income; Capital Gain; Human Capital Investment; Wage Income (search for similar items in EconPapers)
Date: 1998
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13822-7_1

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DOI: 10.1007/978-1-349-13822-7_1

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