4 uppsatser
när ett skatteexperiment permanentades
… tax. The discussion was instead on the wealth tax would be proportional or progressive together with the income tax. When the government with and there finance minister, Carl Swartz, presented its government bill, 1910:88, 11 March 1910, the draft regulation on income and wealth …
… pursued together with the Liberal Party. The new tax system implicated a less progressive income tax scale, actions against tax avoidance and raised value-added tax. The empirical analysis is primarily based on memoirs written by the key actors. I claim that the tax reform was a …
… The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data …
… retirement system was completed. Inability of national finances to cover the progressively increasing need of elderly, produced lack of confidence for European Citizens in pension systems and for Countries in Pension Funds. Numerous Pension Systems reforms initiated in Europe …
