Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present

This paper focuses on tax evasion and tax avoidance in Iceland, and on how special interest groups have shaped the taxation system to serve their own ends. The period covered is from 1930, when the present Icelandic system of power was established, to the present.

Bibliographic Details
Main Authors: Karlsson Johannes, Matthiasson Thorolfur
Format: Article
Language:English
Published: Sciendo 2015-12-01
Series:Nordic Tax Journal
Subjects:
Online Access:http://www.degruyter.com/view/j/ntaxj.2015.2015.issue-2/ntaxj-2015-0006/ntaxj-2015-0006.xml?format=INT