Edited By Peter Wahlgren
Stockholm Institute for Scandinavian Law
414 pages, 6 3/4" x 9 3/4"
OUT OF PRINT
This volume of Scandinavian Studies in Law is devoted to legal problems relating to taxation. The book comprises twenty-four articles covering many different areas of national and international taxation. The contributions are all written by scholars in the Scandinavian countries Denmark, Finland, Norway & Sweden. The Scandinavian countries all have comprehensive social welfare systems and huge public sectors - this has resulted in high standards for social security, but also in some of the world's highest taxes. As a consequence, Scandinavian tax laws are frequently debated in the political arena. The editors are therefore confident that this collection provides interesting contribution to the international discourse. Both income taxation and issues related to indirect taxes, such as real estate tax, net wealth tax, etc., are discussed. In addition, problems related to personal income taxation, the taxation of companies, and the ongoing European harmonization of Value Added Taxes and excise taxes are addressed. Several articles present conceptual analyses and share with the reader a wealth of practical experience concerning enforcement, tax reforms, and the ongoing internationalization.
Scandinavian Studies in Law, Vol. 44
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