Book review: Sven-Olof Lodin. The making of tax law: the development of Swedish taxation.

Professor Lodin is an authority in taxation policies. I use the word 'policies' because he addresses the financial phenomenon in neither a strictly legal nor economic manner. He does not display any particular interest in regulatory minimalisms or in econometric models. His entire work is...

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Detalhes bibliográficos
Autor: Rozas Valdés, José Andrés
Formato: artículo
Estado:Versión publicada
Fecha de publicación:2013
País:España
Recursos:Universidad de Barcelona
Repositorio:Dipòsit Digital de la UB
OAI Identifier:oai:diposit.ub.edu:2445/199876
Acesso em linha:https://hdl.handle.net/2445/199876
Access Level:acceso abierto
Palavra-chave:Dret fiscal
Política fiscal
Suècia
Tax law
Fiscal policy
Sweden
Descrição
Resumo:Professor Lodin is an authority in taxation policies. I use the word 'policies' because he addresses the financial phenomenon in neither a strictly legal nor economic manner. He does not display any particular interest in regulatory minimalisms or in econometric models. His entire work is driven by a creative effort to present the fairest and most efficient solutions to the problem of financial coverage of public needs.