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Tax and accounting law
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty
Article

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty

Kleist, David
Volume 2018 (2018): Issue 1 (January 2018)
Issue

Volume 2018 (2018): Issue 1 (January 2018)

A review of earnings management in private firms in response to tax rate changes
Article

A review of earnings management in private firms in response to tax rate changes

Sundvik, Dennis
Responsible Investment: Taxes and Paradoxes
Article

Responsible Investment: Taxes and Paradoxes

Knuutinen, Reijo, Pietiläinen, Matleena
The taxpayer’s intentions: Subjective prerequisites in tax law
Article

The taxpayer’s intentions: Subjective prerequisites in tax law

Påhlsson, Robert
Revenue-maximizing top earned income tax rate in the presence of income-shifting
Article

Revenue-maximizing top earned income tax rate in the presence of income-shifting

Kotakorpi, Kaisa, Matikka, Tuomas
Tax Planning in Partner-owned Close Corporations
Article

Tax Planning in Partner-owned Close Corporations

Hilling, Axel, Sandell, Niklas, Vilhelmsson, Anders
Good Tax Governance: A Matter of Moral Responsibility and Transparency
Article

Good Tax Governance: A Matter of Moral Responsibility and Transparency

Gribnau, Hans J.L.M., Jallai, Ave-Geidi
Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971
Article

Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971

Gunnarsson, Åsa, Eriksson, Martin
Laffer Curves and Home Production
Article

Laffer Curves and Home Production

Kotamäki, Mauri
Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective
Article

Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective

Torkkeli, Anu, Kukkonen, Matti
Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s
Article

Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s

Henrekson, Magnus