Table of Contents

I. Trends in Scandinavian Taxation 1965 – 1977.- 1. Explanations.- II. Special Features of the Scandinavian Development.- 1. The Common Scandinavian Background.- 2. Extension of the Tax Base.- 3. Integration of Corporation Tax and Income Tax.- 4. The Progress of Separate Taxation.- 5. Taxation of Owner-Occupied Dwellings.- 6. Use of Taxation as an Economic Tool.- 7. Intensified Action against Tax Avoidance and Tax Evasion.- 8. International Co-operation.

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