|In The Making of Tax Law Sven-Olof Lodin describes how the Swedish tax system has evolved since World War II and how political parties, and to a greater extent how individual politicians, influential lobbyists, special interests and other groups involved in the legislative process, have acted and influenced the final result. Sven-Olof Lodin himself has been described as the most influential actor in Swedish tax policy making outside the Ministry of Finance.|
The book, describing the development of the Swedish tax system and how it came about will be of interest also on an international level. Researchers in the fields of taxation and political science, governments and those involved in tax policy matters, as well as those interested in gaining a better understanding of how political processes function will find this book a value resource. A great deal about political processes and the reasoning behind technical solutions and their success or failure can be learned from the book.
Professor Sven-Olof Lodin is a distinguished and internationally renowned tax scholar. He is the former President of the International Fiscal Association. For more than 40 years Professor Lodin has been extremely involved in the development of the Swedish tax system as a member of over 20 Government Commissions and working parties on taxation. Sven-Olof Lodin has an extraordinary insight into the political processes.