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...