Karl Ludvig Erlingsøn Bugge (7 April 1902 – 29 January 1981) was a Norwegian civil servant.

Personal life

He was born in Kristiania as a son of civil servant Erling Bugge (1867–1957) and Signe Bugge (1867–1941).[1] This was the Mandal lineage of the Bugge family. He was a nephew of priest Christian August Bugge, Supreme Court Justice Geirulf Bugge and ship-owner Jens Andreas Hjorth Bugge, and a first cousin of barrister Heuch Bugge and art historian Anders Ragnar Bugge.[2]

In 1925 he married Anne Beate Evang, a sister of Karl Evang.[1]

Career

He finished his secondary education in 1920, and graduated from the Royal Frederick University with the cand.jur. degree in 1924. He served as a deputy judge from 1925 to 1927, then as a secretary in Riksskattestyret. He was promoted to office manager in 1935, subdiretor in 1946 and ultimately served as director of the Norwegian Tax Administration (Tax Director) from 1948 to 1969.[1]

He was also a noted academic in tax law, publishing Om beskatning av aksjeselskaper (1933; reissued three times), Skatterett I (1946) and Engangsskatten i praksis (1946). He also took over, from Jens Edvard Thomle, the editing of the Norwegian tax laws with commentaries. From 1956 he cooperated with Bj. Skreiberg. He died in 1981.[1][3]

References

  1. 1 2 3 4 Steenstrup, Bjørn, ed. (1973). "Bugge, Karl Ludvig". Hvem er hvem? (in Norwegian). Oslo: Aschehoug. p. 93. Retrieved 16 May 2013.
  2. ↑ "Mandal-slekten Bugge". Store norske leksikon (in Norwegian). Archived from the original on 3 July 2013. Retrieved 16 May 2013.
  3. ↑ List of publications in BIBSYS


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