Trends in Scandinavian Taxation

This book has been written as a preparatory work for the seminar on Scandina- vian taxation of the XXXIII Congress of the International Fiscal Association in Copenhagen, 1979. I wish to warmly thank professor Th[lger Nielsen Copenhagen acting professor Olof Olsson, Helsingfors, and jur. dr. Fredrik Zimmer, Oslo, who have supplied the sections on the development of Danish, Finnish and Norwegian tax law, which have been included in the book.