The Resource The abolition of joint taxation : the Swedish experience
The abolition of joint taxation : the Swedish experience
Resource Information
The item The abolition of joint taxation : the Swedish experience represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The abolition of joint taxation : the Swedish experience represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Review of the two sides of the problem of joint taxation: the economic equity problem and tax avoidance through family transactions. The tax position of children is discussed. Evaluation of the Swedish tax reform which included abolition of joint taxation and the introduction of the dual income tax system: only earned income is taxed progressively, unearned income is taxed at a flat rate of 30 per cent
- Language
- eng
- Label
- The abolition of joint taxation : the Swedish experience
- Title
- The abolition of joint taxation : the Swedish experience
- Language
- eng
- Summary
- Review of the two sides of the problem of joint taxation: the economic equity problem and tax avoidance through family transactions. The tax position of children is discussed. Evaluation of the Swedish tax reform which included abolition of joint taxation and the introduction of the dual income tax system: only earned income is taxed progressively, unearned income is taxed at a flat rate of 30 per cent
- Citation source
- In: Intertax. - Deventer. - Vol. 30 (2002),
- http://library.link/vocab/creatorName
- Lindencrona, G
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax reform
- joint taxation
- family taxation
- earned income
- unearned income
- flat-rate taxation
- Label
- The abolition of joint taxation : the Swedish experience
- Label
- The abolition of joint taxation : the Swedish experience
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-abolition-of-joint-taxation--the-Swedish/gHuLjdB8fLI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-abolition-of-joint-taxation--the-Swedish/gHuLjdB8fLI/">The abolition of joint taxation : the Swedish experience</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-abolition-of-joint-taxation--the-Swedish/gHuLjdB8fLI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-abolition-of-joint-taxation--the-Swedish/gHuLjdB8fLI/">The abolition of joint taxation : the Swedish experience</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
