THE DEBATE ON INCOME-TAX REFORM IN DENMAR K

This paper is concerned with the debate on income tax reform in Denmar k. It is argued that because a rather ''closed'' decision process has been chosen when the tax reforms of 1986 and 1993 were negotiated and enacted, the scope for a public debate of the issues involved was rest ricted. As a result some of the benefits from an extensive public deba te were not obtained.