The Nordic tax systems have recently undergone dramatic changes. Tax bases have been broadened, marginal tax rates have been cut, and the Nordic countries have abandoned the traditional income tax in favour of a 'dual' income tax combining progressive taxation of labour income with a low flat tax rate on capital income. Nordic governments have also experimented with new innovative methods of taxing business income. This book evaluates the Nordic tax reforms in the light of recent advances in the theory of taxation.
The Nordic tax systems have recently undergone dramatic changes. Tax bases have been broadened, marginal tax rates have been cut, and the Nordic countries have abandoned the traditional income tax in favour of a 'dual' income tax combining progressive taxation of labour income with a low flat tax rate on capital income. Nordic governments have also experimented with new innovative methods of taxing business income. This book evaluates the Nordic tax reforms in the light of recent advances in the theory of taxation.
This volume examines the relationship between Nordic social policy and economic development from a comparative perspective. It identifies the driving forces behind the development of the Nordic welfare model and the problems and dilemmas the model is facing at present. The book also traces the link between democratization and social policy, drawing attention to the role of the state and non-governmental organizations. Social Policy and Economic Development in the Nordic Countries examines Nordic social policies on unemployment, social care, family, education and health care policies, and reviews future challenges of the welfare state in the information society.
Public finances in the Nordics are facing great future challenges due to demographic developments. Increasing longevity is changing the age structure of the population, significantly raising the share of older people and thus the old-age dependency ratio. Over the last two decades, there has been a strong international trend to strengthen fiscal frameworks by adopting more stringent fiscal rules as well as increasing transparency and accountability. A first aim of the report is to survey and evaluate the fiscal frameworks in the Nordic countries. A second aim is to review how long-run sustainability analyses of public finances are made - and communicated to policy-makers and the general public - in the Nordics, by Ministries of Finance as well as by other institutions. The report also concludes the severity of the fiscal-sustainability problems in the Nordic countries.
This book provides a broad analysis of standard tax policy in OECD countries in the first half of the twentieth century. It identifies broad trends in policy, summarises developments in the theory of tax policy and describes and compares policies actually adopted by various groups of countries. It is invaluable for anyone studying or involved in implementing tax policy. Public finance theory and the complexities of tax administration are kept to a minimum throughout to ensure accessibility.
In 1999 the EU decided to develop its own military capacities for crisis management. This book brings together a group of experts to examine the consequences of this decision on Nordic policy establishments, as well as to shed new light on the defence and security issues that matter for Europe as a whole.
Climate and energy. Work/life balance. Mining taxes. Progress on policy issues like these is essential, and yet they have become subject to the most rancorous partisanship, the precipitation of culture wars, and have brought down governments. It is impossible to make any progress without major political upheaval. Or so it seems in Australia. Yet Nordic countries have taken a 'ja, we can' approach to these and other issues such as independent foreign policy, prison reform, gender equality, retraining for workforce participation and media diversity. Their experience shows that progress in these areas is not only possible, but can be achieved while increasing prosperity and community wellbeing. The Nordic Edge explores policies adopted by Sweden, Finland, Denmark, Norway and Iceland and the exciting possibilities they provide to overcome Australia's seemingly intractable problems. Leading Australian and Nordic thinkers and policy practitioners, including Sweden's recent Foreign Minister, outline proven approaches to help Australia become a fairer, happier, wealthier and more environmentally responsible country. Re-enter Australia's policy debates with optimism, new ideas and a Nordic edge. Contributors: Professor Andrew Scott; Rod Campbell; Dr Richard Denniss; Matt Grudnoff; Tom Swann; former Swedish Foreign Minister Margot Wallström; Dr Lenita Freidenvall; Professor Marian Sawer; James Fleming; Richie Merzian; Dan Cass; Audrey Quicke; Ebony Bennett; Dr Maria Rae; and Associate Professor Anna Eriksson, with a foreword by Ben Oquist.
This book is important to help an international audience understand the cultural peculiarities behind the Scandinavian “success story”. It is also vital that Scandinavians themselves read this book to help them understand the market reforms that are essential for a successful future.
I løpet av de siste ti årene har såkalte grønne avgifter blitt introdusert for å skjerme natur og miljø i de nordiske landene. Rapporten undersøker effekten av slike tiltak ved å gjennomgå eksisterende litteratur om grønne avgifter på CO2-utslipp i forbindelse med plantevernmidler. Mer enn 40 studier er evaluert.
