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   <subfield code="a">Tax law (Scandinavian Studies in Law)</subfield>
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   <subfield code="c">Edited by Peter Wahlgren</subfield>
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   <subfield code="c">2003</subfield>
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   <subfield code="a">This volume of Scandinavian Studies in Law is devoted to legal problems relating to taxation. The book comprises twenty-four articles covering many different areas of national and international taxation. The contributions are all written by scholars in the Scandinavian countries Denmark, Finland, Norway &amp; Sweden. The Scandinavian countries all have comprehensive social welfare systems and huge public sectors - this has resulted in high standards for social security, but also in some of the world's highest taxes. As a consequence, Scandinavian tax laws are frequently debated in the political arena</subfield>
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   <subfield code="a">Trung tâm Học liệu Trường Đại học Cần Thơ</subfield>
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