Trends in Scandinavian Taxation

ISBN-13: 9789020005844 / Angielski / Miękka / 1979 / 46 str.

Gustaf Lindencrona

Opis

This book has been written as a preparatory work for the seminar on Scandina vian taxation of the XXXIII Congress of the International Fiscal Association in Copenhagen, 1979. I wish to warmly thank professor Thcentslger Nielsen Copenhagen acting professor Olof Olsson, Helsingfors, and jur. dr. Fredrik Zimmer, Oslo, who have supplied the sections on the development of Danish, Finnish and Norwegian tax law, which have been included in the book. This valuable material, together with the corres ponding Swedish information, has formed the basis for the analysis of trends, which appears in part II of the book. I also want to extend my thanks to Peter Melz, Bachelor of economy, for help with the statistical material, to David Gerber, Attorney at law, New York, for translating parts of the book into English and to Ulla Lindqvist for typing the manuscript. Stockholm, April 1979 Gustaf Lindencrona 5 Table of Contents PART I. TRENDS IN SCANDINAVIAN TAXATION 1965 -1977 9 1. Explanations 19 19 Tables 1 - 14 19 Table 15 PART II. SPECIAL FEATURES OF THE SCANDINAVIAN 21 DEVELOPMENT 1. The Common Scandinavian Background 21 2. Extension of the Tax Base 22 Denmark 22 Finland 24 Norway 25 Sweden 27 3. Integration of Corporation Tax and Income Tax 28 Denmark 28 Finland 29 Norway 29 Sweden 30 4. The Progress of Separate Taxation 30 Denmark 31 Finland 32 Norway 32 Sweden 33 5.

Spis treści

I. Trends in Scandinavian Taxation 1965 – 1977.- 1. Explanations.- II. Special Features of the Scandinavian Development.- 1. The Common Scandinavian Background.- 2. Extension of the Tax Base.- 3. Integration of Corporation Tax and Income Tax.- 4. The Progress of Separate Taxation.- 5. Taxation of Owner-Occupied Dwellings.- 6. Use of Taxation as an Economic Tool.- 7. Intensified Action against Tax Avoidance and Tax Evasion.- 8. International Co-operation.