Would the Flat Tax Fall Flat in Denmark?

Søren Nielsen, Niels Kleis Frederiksen and David Lassen

Chapter 4 in Macroeconomic Perspectives on the Danish Economy, 1999, pp 106-133 from Palgrave Macmillan

Abstract: Abstract In recent years there have been recurrent debates in Denmark on both details in the Danish tax system and the structure of the system itself. The discussion in the mid-1980s led to the introduction, in 1987, of a new system with elements of so-called dual income taxation2 (see Sørensen, 1994). A new round of discussions at the beginning of the 1990s caused the Danish government to establish a committee to scrutinize the tax system, after which a tax reform was implemented in 1994.

Keywords: Labour Income; Danish Krone; Personal Allowance (search for similar items in EconPapers)
Date: 1999
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Citations: View citations in EconPapers (5)

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DOI: 10.1057/9780230501034_4

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