Corporate Tax Policy in the Nordic Countries

Krister Andersson, Vesa Kanniainen, Jan Södersten and Peter Birch Sørensen

Chapter 3 in Tax Policy in the Nordic Countries, 1998, pp 72-137 from Palgrave Macmillan

Abstract: Abstract The corporate tax systems in the Nordic countries have undergone radical changes in recent years. At the end of the 1980s the Nordic corporate tax systems were still characterized by a combination of narrow tax bases and high statutory tax rates. However, within a few years in the early 1990s, the corporate income tax base in the four major Nordic countries was broadened dramatically, the statutory corporate tax rates were almost cut in half, and the relationship between the corporate and the personal income tax was changed significantly.

Keywords: Capital Gain; Double Taxation; Realize Capital Gain; Domestic Share; Shareholder Level (search for similar items in EconPapers)
Date: 1998
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DOI: 10.1007/978-1-349-13822-7_3

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