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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Bibliographic Details
Author: Rozas Valdés, José Andrés
Format: article
Status:Published version
Publication Date:2013
Country:España
Institution:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
Repository:Recercat. Dipósit de la Recerca de Catalunya
OAI Identifier:oai:recercat.cat:2445/199876
Online Access:https://hdl.handle.net/2445/199876
Access Level:Open access
Keyword:Dret fiscal
Política fiscal
Suècia
Tax law
Fiscal policy
Sweden
Description
Summary: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.