Tax Law

This volume of Scandinavian Studies in Law (Sc.St.L.) is devoted to legal problems relating to taxation. The book comprises twenty-four articles covering many different areas of national and international taxation. The contributions are all written by scholars active in the Scandinavian countries Denmark, Finland, Norway and Sweden. The Scandinavian countries all have comprehensive social welfare systems and huge public sectors - this has resulted in high standards for social security, but also in some of the world s highest taxes. As a consequence, Scandinavian tax laws are frequently debated in the political arena. The editors are therefore confident that this collection provides an interesting contribution to the international discourse.