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The Making of Tax Law: The Development of the Swedish Tax System

An insightful analysis of the evolution of the Swedish tax system and the functioning of political processes.
 
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Title:

The Making of Tax Law: the Development of the Swedish Tax System

Author(s):
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ISBN:

978-90-8722-108-9

Type of publication:

Print Book

Number of pages:

228

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This book is a joint publication between IBFD and Iustus Förlag AB

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EUR 55 / USD 75 (VAT excl.)
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Title:

The Making of Tax Law: the Development of the Swedish Tax System

Author(s):
Date of publication:
ISBN:

978-90-8722-108-9

Type of publication:

Online Book

Number of pages:

228 

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Up to five users. View purchase information

Price:
EUR 55 / USD 75 (VAT excl.)
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The Making of Tax Law: The Development of the Swedish Tax System
In The Making of Tax Law Sven-Olof Lodin describes how the Swedish tax system has evolved since World War II and how political parties, and to a greater extent how individual politicians, influential lobbyists, special interest and other groups involved in the legislative process, have acted and influenced the final result. Sven-Olof Lodin himself has been described as the most influential actor in Swedish tax policy making outside the Ministry of Finance.

The book, describing in detail the development of the Swedish tax system and how it came about, will be of interest on an international level. Researchers in the fields of taxation and political science, governments and those involved in tax policy matters, as well as those interested in gaining a better understanding of how political processes function, will find this book a valuable resource. A great deal about political processes and the reasoning behind technical solutions and their success or failure can be learned from the book.
 

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Author(s)

Professor Sven-Olof Lodin is a distinguished and internationally renowned tax scholar. He is the former President of the International Fiscal Association. For more than 40 years, Professor Lodin has been extremely involved in the development of the Swedish tax system as a member of over 20 government commissions and working parties on taxation. Sven-Olof Lodin has an extraordinary insight into political processes.

Reviewed by José A. Rozas

INTERTAX, Volume 41, Issue 8&9

 

 

Reviewed by Jinyan Li

Canadian Tax Journal, 2012


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