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Tax reform of the century - The Swedish experiment
Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Economics.
1996 (English)In: NATIONAL TAX JOURNAL, ISSN 0028-0283, Vol. 49, no 4, 643-664 p.Article in journal (Refereed) Published
Abstract [en]

What can changes in tax structure accomplish? The Swedish tax reform of 1991 is the most far-reaching reform in any industrialized country in the postwar period. It represents a thorough application of a strategy of rate cuts cum base broadening, and it h

Place, publisher, year, edition, pages
NATL TAX ASSN , 1996. Vol. 49, no 4, 643-664 p.
Keyword [en]
CONSUMPTION; INCOME
Identifiers
URN: urn:nbn:se:uu:diva-42881OAI: oai:DiVA.org:uu-42881DiVA: diva2:70784
Note
Agell J, UNIV UPPSALA, DEPT ECON, S-75120 UPPSALA, SWEDEN.Available from: 2008-10-17 Created: 2008-10-17 Last updated: 2011-01-15

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