The American Journal of Economics and Sociology, December 1st, 2000
PEKKA V. VIRTANEN [*]
THE PURPOSE OF this chapter is to describe the land-related taxes in Finland and recent changes in them, and to discuss some positive and negative effects of these taxes on land use policy.
Finland is a parliamentary democracy, one of Europe's Nordic countries, and since 1995 a member of the European Union. It was a part of Sweden until 1809, and from that time until 1917 a domestically autonomous Grand Duchy of Russia, with its own language, legislature, etc., but with a common foreign policy. It became independent in 1917.
Finland has a population of around five mi...
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