TAX REFORM OF THE CENTURY—THE SWEDISH EXPERIMENT

Autor:	Peter Englund, Jonas Agell, Jan Södersten
Rok vydání:	1996
Předmět:	Economics and Econometrics Direct tax Economic policy Tax reform Tax avoidance Value-added tax Ad valorem tax Tax credit Accounting State income tax Economics Economic system Finance Indirect tax
Zdroj:	National Tax Journal. 49:643-664
ISSN:	1944-7477 0028-0283
DOI:	10.1086/ntj41789232
Popis:	What can changes in tax structure accomplish? The Swedish tax reform of 1991 is the most far-reaching reform in any industrialized country in the postwar period. It represents a thorough application of a strategy of rate cuts cum base broadening, and it h
Databáze:	OpenAIRE
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