Publisher's Synopsis
Every year, the Nordic Tax Research Council arranges seminars for it's members as well as for Nordic tax experts. Annually as well, the council publishes a yearbook which includes a description of the council's work, as well as papers and reports presented and discussed at the yearly council seminars. The Yearbook for Nordic Tax Research 2009 documents the 2008 seminar, which was held in Stockholm and addressed the topic of the non-fiscal purpose of taxation. Reports from all the member states were presented, analyzing the topic from a legal and economical point of view. A number of lectures were also given by experts, and the discussions subsequent to the reports and lectures were very useful and inspiring. In addition, the Yearbook holds summaries of dissertations published in 2008, as well as short presentations of new tax legislation in the Nordic countries.
