Dual Income Taxes: A Nordic Tax System

Peter Birch Sørensen

Chapter 5 in Tax Reform in Open Economies, 2010 from Edward Elgar Publishing

Abstract: The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences.

Keywords: Economics and Finance (search for similar items in EconPapers)
Date: 2010
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