Abstract

The Nordic countries (Denmark, Finland, Iceland, Norway, and Sweden) have adopted various tax policy measures in order to confront the current economic crisis caused by the downscale of their domestic economies. Despite their common characteristics (size, economic situation, institutional settings), the Nordic countries have adopted different strategies to limit the detrimental effects of the crisis, which this contribution describes and explains. Furthermore, this article compares the short term tax measures adopted in March and April 2020 in these countries and also analyses options for needed reforms to cope with future crises. Tax collection, tax bases, tax policy in times of crisis, state aid.

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