The Resource The abolition of joint taxation : the Swedish experience

The abolition of joint taxation : the Swedish experience

Label
The abolition of joint taxation : the Swedish experience
Title
The abolition of joint taxation : the Swedish experience
Creator
Subject
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
Instantiates
Publication
Label
The abolition of joint taxation : the Swedish experience
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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