This volume comprises twenty-four articles covering many different areas of national and international taxation. 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 harmonisation of Value Added Taxes and excise taxes are addressed.
Several contributors share with the reader a wealth of practical experience concerning enforcement, tax reforms, and the ongoing internationalisation.
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. In this repsect, this collection also provides an interesting contribution to the international discourse.
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