Trends in Scandinavian Taxation

  • Authors
  • Gustaf Lindencrona

Table of contents

  1. Front Matter
    Pages 1-8
  2. Trends in Scandinavian Taxation 1965–1977

    1. Front Matter
      Pages 9-18
    2. Gustaf Lindencrona
      Pages 19-19
  3. Special Features of the Scandinavian Development

    1. Gustaf Lindencrona
      Pages 21-21
    2. Gustaf Lindencrona
      Pages 22-28
    3. Gustaf Lindencrona
      Pages 28-30
    4. Gustaf Lindencrona
      Pages 30-33
    5. Gustaf Lindencrona
      Pages 33-37
    6. Gustaf Lindencrona
      Pages 37-40
    7. Gustaf Lindencrona
      Pages 44-46

About this book


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 Th¢lger 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.


development economy information integration sweden taxation trends

Bibliographic information

  • DOI
  • Copyright Information Springer Science+Business Media B.V. 1979
  • Publisher Name Springer, Dordrecht
  • eBook Packages Springer Book Archive
  • Print ISBN 978-90-200-0584-4
  • Online ISBN 978-94-017-4519-2
  • Buy this book on publisher's site