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Michael A. Livingston

of this means that there is nothing to be learned from the Nordic tax model, only that one must be careful about idealizing models of any kind and assuming that the more and less attractive features of a particular tax system can be separated from one another. Environmental taxes Carbon or similar taxes are another Nordic policy that has attracted attention in North America and other regions. Such taxes are attractive because – not unlike alcohol, tobacco, or other “sin taxes” – they both collect revenue and discourage socially harmful activities. The