Annex A

2010/11/03 by OECD · 1 citation
Social Sciences · Economics, Econometrics and Finance · #Regional Development and Policy #Fiscal Policy and Economic Growth #Economic Policies and Impacts

paper · doi:10.1787/9789264091085-10-en

openalex publication_date 2010/11/03 · openalex created_date 2025/10/10 · openalex updated_date 2025/11/06

Abstract

In the spring of 2009 the Danish Parliament adopted a major tax reform with the main goal of reducing the relatively high top marginal personal income tax rates. The reform is fully financed by offsetting tax increases and it is expected that both tax cuts and tax increases will have positive structural effects, to a wide extent, on labour supply, savings, the allocation of capital and the environment. It is estimated that the Gini coefficient will increase by 0.45 as a result of the tax reform.

Cited by

• Taxation in Denmark [wikipedia]

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