Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present
References
- Alþingi. (1986). Skýrsla fjármálaráðherra um störf nefndar sem kannaði umfang skattsvika, sbr. ályktun Alþingis 3. maí 1984. Reykjavík: Alþingi.
- Alþingi. (2005). Skýrsla starfshóps um umfang skattsvika á Íslandi. (Lögð fyrir Alþingi af fjármálaráðherra á 131. löggjafarþingi 2004-2005.) (Vol. 2015). Reykjavík: Alþingi.
- Alþýðublaðið. (1995, 1 February). Kolkrabbinn stýrir 54 fyrirtækjum, Alþýðublaðið. Retrieved from http://timarit.is/view_page_init.jsp?issId=246428
- Atvinnumálaráðuneytið. (1931). Skýrslur um nokkrar framkvæmdir ríkisins 1927-1930. Reykjavík: Atvinnumálaráðuneytið.
- Bjarnason, B. (1943). Samningarnir um vinstri stjórn. Hvers vegna vildi Framsókn ekki róttæka umbótastjórn? Greinargerð Sósíalistaflokksins ásamt skjölum og skilríkjum varðandi samningana. Reykjavík: Fræðslunefnd Sósílistaflokksins.
- Blöndal, G. (1965). The Development of Public Expenditure in Relation to National Income in Iceland. (PhD), London School of Economcs and Political Science, London.
- Blöndal, G. (1983). Balancing the Budget: Budgeting Practices and Fiscal Policy Issuus in Iceland. Public Budgeting & Finance, 3(2), 47-63.
- Borgarskjalasafn Reykjavíkur. (1940). Jón Sveinsson, vegna umsóknar um skattstjórastöðu 3. október 1940. Bjarni Benediktsson. Einkaskjalasafn nr. 360, (2-8). Borgarskjalasafn Reykjavíkur, Reykjavík.
- Boukalas, P. (2015, 3 March). The Greek tax drama, http://www.ekathimerini.com. Retrieved from http://www.ekathimerini.com/4dcgi/_w_articles_wsite3_1_03/03/2015_547811
- Brunell, T. L. (2005). The Relationship Between Political Parties and Interest Groups: Explaining Patterns of PAC Contributions to Candidates for Congress. Political Research Quarterly, 58(4), 681-688.
- Central Bank of Iceland (2004). Financial stability MONETARY BULLETIN (Vol. 1). Reykjavík: CBI.
- Clark, E. H. (1951). An Investment Program for Iceland. Wasington D.C.: International Bank for Reconstruction and Development.
- Diamond, P. A., & Mirrlees, J. A. (1971a). Optimal Taxation and Public Production I: Production eflciency. American Economic Review, 61(1), 8-27.
- Diamond, P. A., & Mirrlees, J. A. (1971b). Optimal Taxation and Public Production II: Tax rule.American Economic Review, 61(3), 261-278.
- DV. (2012, 10 February). Ólafur afsalaði sér húsi til Framsóknar, DV. Retrieved from http://www.dv.is/frettir/2012/2/10/olafurafsaladi-ser-husi-til-framsoknarflokksins/
- Financial Times. (2013). Tax evasion prosecutions double in a year as Revenue cracks down. Financial Times.
- Fjármálaráðuneyti. 1993. Umfang skattsvikaog tillögur um aðgerðir gegn þeim. Reykjavík: Fjármálaráðuneyti.
- Fjármálaráðuneyti. (2015). Skilagrein starfshóps um gerð griðarreglna og úttekt á úrræðum skattyfirvalda til að sporna gegna skattsvikum.
- Friðriksson, F. Þ. (1995, 10 February). Valdið, Vikublaðið. Retrieved from http://timarit.is/files/11398997.pdf-navpanes=1&view=FitH
- Government. (2010). Stjórnsýlsuskóli Stjórnarráðsins hefur göngu sína. Reykjavík: Forsætisráðuneyti Retrieved from http://www.forsaetisraduneyti.is/frettir/nr/4394.
- GRECO. (2013). Group of States Against Corruption, 2013, from http: //www.greco.coe.int.
- Guðmundsson, H. (2004). Halldór Laxness - ævisaga. Reykjavík: JPL útgáfa.
- Gunnarsson, G. (1988). Viðreisnarstjórnin, hugmyndir og veruleiki. Ný saga, 2(1), 96-99.
- Hjartarson, H. (2010). Leki úr rannsöknarskýrslu - Draumalandið. Retrieved from https://dagskammtur.wordpress.com/2010/03/18/leki-ur-rannsoknarskyrslu-draumalandið/
- Hrdr 115. (1970).
- IMF. (1972). Skýrsla um skattamál á Íslandi. Reykjavík: Fjármálaráðuneyti.
- IMF. (2012). Toward a New Organic Budget Law (F. A. Department, Trans.) (pp. 83). Wasington DC: International Monetary Fund.
- Johnsen, G. (2014). Bringing Down the Banking System. Lesson from Iceland. New York: Palgrave macmillan.
- Karlsson, J. H. (2010). Skatteftirlit í aðdraganda hrunsins: skattsvik í boði hverra? Stjórnmál og stjórnsýsla. Veftímarit, 1. tbl(6. árg.), 37-56.
- Karlsson, J. H. (2014). Moulding the Icelandic Tax System. Primary- Industry-Based Special Interest Groups, Taxation, Tax Expenditure, Direct and Indirect State Support, and the Shaping of Tax Rules. (MS Economics), University of Iceland, Reykjavík. Retrieved from http://skemman.is/handle/1946/19766.
- Kukkonen, M. (2008). General Legal Report Yearbook for Nordic Tax Research 2008 (pp. 13-20). Copenhagen: DJÖF Publishing Copenhagen.
- NORAD, N. A. f. D. C.-o. (2009). Anti-Corruption Approaches: A Literature Review, from http://www.norad.no/en/tools-andpublications/publications/publication?key=119213.
- OECD. (2012). International Drivers of Corruption: A Tool for Analysis, from http://www.oecd-ilibrary.org/development/internationaldrivers-of-corruption_9789264167513-en.
- OEEC. (1958). Skýrsla um athugun á skattlagningu íslenzkra fyrirtækja. Reykjavík: OEEC.
- PAS. (1950). A Suggested Program of Improvements in The Organization of the Goverment of Iceland. Washington D.C.: Public Administration Service.
- Ragnarsson, K. (1999). Landssamband iślenskra u´tvegsmanna 60 aŕa. Útvegurinn. Fréttabréf Landssambands íslenskra útvegsmanna, 1(8), 3-5.
- Ríkisendurskoðun. (2009). Endurskoðun ríkisreiknings 2008. Reykjvavík.
- Smith, A. (1998 [1776]). An Inquiry into the Nature and Causes og the Wealth of Nations (Edited with an Introduction and Notes by: Kathryn Sutherland ed.). Oxford: Oxford Universty Press.
- Special Investigation Commission. (2010a). Report of the Special Investigation Commission. In Alþingi (Ed.), (Vol. 1). Reykjavík: Alþingi.
- Special Investigation Commission. (2010b). Report of the Special Investigation Commission. In Alþingi (Ed.), (Vol. 2). Reykjavík: Alþingi.
- Statistics Iceland. (2007). Ráðstöfunartekjur heimilsgeirans Hagtíðindi (Vol. 5). Reykjavík: Hagstofa Íslands.
- Stiglitz, J. E. (2000). Economics of the Public Sector (3 ed.). New York: W.W. Norton & Company.
- Thorhallsson, B. (2008). The influence of ideology on the European policy of the Independence Party. In Á. Jóhannesson & H. Björnsdóttir (Eds.), Rannsóknir í félagsvísindum (Vol. IX). Reykjavík: Félagsvísindasvið Háskóla Íslands.
- Thorhallsson, B. (2010). The corporatist model and its value in understanding small european states in the neo- liberal world of the twenty-first century: the case of iceland. European Political science, 9(3), 375-386.
- Thorhallsson, B., & Kattel, R. (2012). Neo-Liberal Small States and Economic Crisis: Lessons for Democratic Corporatism. Journal of Baltic Studies, 1-21.
- Tómasson, G. (2009, 20 January). Atlaga að almannahag, Fréttablaðið. Retrieved from http://www.visir.is/atlaga-adalmannahag/article/2009836095019
- Tómasson, G. (2013). Rússnesk mafia: Fann Ísland og keypti landið? Retrieved from http://blog.pressan.is/gunnart/2013/07/04/russnesk-mafia-fann-island-og-keypti-landid/
- UN. (1993). System of National Accounts System 1993 Retrieved March 15, 2015, from http://unstats.un.org/unsd/nationalaccount/docs/1993sna.pdf.
- University of Iceland. (2010). Blessað stríðið - Ísland í síðari heimsstyrjöldinni - Sýning Retrieved March 15, 2015, from https: //soguslodir.hi.is/?p=649).
- Valdimarsson, V. U. (1984). Alþýðuflokkurinn og stjórn hinna vinnandi stétta 1934-1938. Ritsafn Sagnfræðistofnunar 12 (Vol. 12). Reykjavík: Sagnfræðistofnun.
- Þorláksson, J. H. (2008). Eignarhald aíślenskum fyrirtækjum. Hvert rennur hagnaður þeirra og skattar? Retrieved from https://indridith.files.wordpress.com/2015/02/eignarhaldc3a1-c3adslenskum-fyrirtc3a6kjum.pdf Wikipedia. (2015a). Lagarde List, 2015, from http://en.wikipedia.org/wiki/Lagarde_list.
- Wikipedia. (2015b). SÍS Retrieved 14 July, 2015, from https://is.wikipedia.org/wiki/Samband_%C3%ADslenskra_samvinnufélaga.
DOI: https://doi.org/10.1515/ntaxj-2015-0006 | Journal eISSN: 2246-1809
Language: English
Page range: 1 - 17
Submitted on: Aug 5, 2015
Accepted on: Oct 16, 2015
Published on: Apr 20, 2016
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Keywords:
Related subjects:
© 2016 Johannes Karlsson, Thorolfur Matthiasson, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.