Taxation and equality
The significance of taxation as a source of revenue for the state and municipalities, as an equaliser of income differentials, and as a regulator of economic development has grown continuously. Despite the political topicality of taxation questions, it is extremely difficult to form a coherent picture of Finland’s fragmented and labyrinthine tax legislation.
This work maps the content and effects of Finnish tax policy from the perspective of the labour movement and presents demands for legislative reform. Among the topics addressed are:
- the taxation of wage earners and income transfers,
- municipal taxation and the financial problems of municipalities,
- the taxation of capital gains, capital income, assets, and inheritances,
- corporate taxation,
- the taxation of agriculture and forest owners and,
- value added tax and the current turnover tax system.
The contributions in the work reflect the views of both major labour groupings — the Social Democrats and the People’s Democrats — on the guidelines for topical tax policy reform objectives. The content of the articles is, however, ultimately the responsibility of the authors, who with one exception are researchers at the Labour Institute for Economic Research (TTT). (AI translation)
- ISBN: 951-9281-03-7
