Taxation of Income from Small Businesses: Taxation Principles and Tax Reforms in the Nordic Countries

Kåre Petter Hagen and Peter Birch Sørensen

Chapter 2 in Tax Policy in the Nordic Countries, 1998, pp 28-71 from Palgrave Macmillan

Abstract: Abstract In almost all countries operating a personal income tax, the taxation of income from self-employment raises a host of conceptual and practical problems.

Keywords: Capital Income; Labour Income; Business Income; Business Asset; Closed Corporation (search for similar items in EconPapers)
Date: 1998
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DOI: 10.1007/978-1-349-13822-7_2

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