Abolished Company Tax
- Analysis and Consequenses
"Slopad bolagsskatt
- analys och konsekvenser"
click here for a summary in English
Authors: Erik Norrman and Niclas Virin
During the latest years there has been an international trend towards reudced company tax rates. The book reviews i.a. legal and economic problems attached to this form of taxation. The legal and practical problems about company taxation - not the least at the international lelvel - are extremely difficult to master. At the same time this form of taxation seems to be unnecessary and counteracting desired and useful capital accumulation. The book describes the consequences of company taxation and analyses by means of modern research socioeconomic effects of abolished or strongly reduced company tax.
Read more about the book, and order it here.
My blog is available at http://niclasvirin.blogspot.com/.
Most entries, however, are in Swedish.
For those of you who read Estonian there is a presentation of me in the Estonian tax magazine MAKSUMAKSJA 2006 NR 5 http://www.maksumaksjad.ee/modules/smartsection/item.php?itemid=302/"
You can read my speech headed Why do we tax Business Income? held at a seminar arranged by Forum for Tax Law at the Stockholm School of Economics April 24 2006. See http://skatter.se/index.php?q=node/401.
The picture below, The Economic Circuit, is commented in the the speech under the heading The Economic Approach
Speeches were also given by professor Göran Normann and the counsellor to the Estonian government Erki Uustalu. The seminar was chaired by professor Leif Mutén.
The Economic Circuit
In every respect the burthen is hard on those who attack an almost universal opinion. They must be very fortunate well as unusually capable if they obtain a hearing at all. They have more difficulty in obtaining a trial, than any other litigants have in getting a verdict. If they do extort a hearing, they are subjected to a set of logical requirements totally different from those exacted from other people.
John Stuart Mill
• Former Head of Department,
National Tax Board
• Former Senior Vice President,
Svenska Handelsbanken
• Former Member of Tax Law Committee
for Advance Rulings
