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Business law
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
A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition
Article

A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition

Egholm Elgaard, Karina Kim
Volume 2017 (2017): Issue 1 (January 2017)
Issue

Volume 2017 (2017): Issue 1 (January 2017)

Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax
Article

Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax

Avi-Yonah, Reuven S.
Book reviews 2016
Article

Book reviews 2016

Hilling, Axel
The importance of staff to the efficiency of the tax agency
Article

The importance of staff to the efficiency of the tax agency

Höglund, Mats