By Gustaf Lindencrona
This e-book has been written as a preparatory paintings for the seminar on Scandina vian taxation of the XXXIII Congress of the foreign monetary organization in Copenhagen, 1979. I desire to warmly thank professor Th¢lger Nielsen Copenhagen appearing professor Olof Olsson, Helsingfors, and jur. dr. Fredrik Zimmer, Oslo, who've provided the sections at the improvement of Danish, Finnish and Norwegian tax legislations, which were incorporated within the ebook. This useful fabric, including the corres ponding Swedish details, has shaped the root for the research of tendencies, which seems to be partially II of the booklet. I additionally are looking to expand my because of Peter Melz, Bachelor of economic climate, for support with the statistical fabric, to David Gerber, lawyer at legislations, big apple, for translating components of the booklet into English and to Ulla Lindqvist for typing the manuscript. Stockholm, April 1979 Gustaf Lindencrona five desk of Contents half I. developments IN SCANDINAVIAN TAXATION 1965 -1977 nine 1. motives 19 19 Tables 1 - 14 19 desk 15 half II. distinctive good points OF THE SCANDINAVIAN 21 improvement 1. the typical Scandinavian historical past 21 2. Extension of the Tax Base 22 Denmark 22 Finland 24 Norway 25 Sweden 27 three. Integration of company Tax and source of revenue Tax 28 Denmark 28 Finland 29 Norway 29 Sweden 30 four. The growth of Separate Taxation 30 Denmark 31 Finland 32 Norway 32 Sweden 33 5.