Martin Norr

1910 – 1972

• 2 Tax approaches
• A good tax system?
• An introduction to the French tax system
• Common market fiscal systems
• Depreciation reform in France
• Die Körperschaftssteuer in Schweden
• Extension of capital gains taxation in Sweden
• First systematic study in English is offered on French taxation
• France relies on indirect taxes
• France's greatest revenue producer is its unique value-added tax
• French and American tax systems compared
• Government guarantees to foreign investors