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Nordic Tax Journal

2014 - 2024

Current editor(s): Axel Hilling

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Bibliographic data for series maintained by Peter Golla ().

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Volume 2024, issue s1, 2024

Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities pp. 1-1 Downloads
Harju Jarkko and Lind Yvette
Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs pp. 2-24 Downloads
Fatica Serena, Pycroft Jonathan, Stasio Andrzej and Stöhlker Daniel
Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax pp. 25-43 Downloads
Kari S. and Ropponen O.
Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum pp. 44-71 Downloads
Kuźniacki Błażej
The Taxation of Norway’s Richest pp. 72-82 Downloads
Bjerksund Petter, Hopland Arnt Ove and Schjelderup Guttorm
Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules pp. 83-94 Downloads
Selin Håkan
Taxing Dividends in the Nordics: Norway, an Oddity? pp. 95-112 Downloads
Zimmer Frederik

Volume 2024, issue 1, 2024

Tax Compliance among Managers: Evidence from Randomized Audits pp. 1-29 Downloads
Lange Thomas and Melsom Anne May
A Comparison between EU and South Korean VAT from a Legal Transplants Perspective pp. 30-61 Downloads
Kristoffersson Eleonor and Jeong In-Gi
The Compatibility of the Spanish Windfall Levy on Credit Institutions with EU Law and International Economic Law (Investment Law and Tax Treaties) pp. 62-94 Downloads
Antón Ricardo García, Nový Zdeněk and Seara David Báez
Swedish Societal Transformation and the Question of Tax Incentives for Charitable Contributions to Civil Society pp. 95-122 Downloads
Dimitrievski Nick

Volume 2023, issue 1, 2023

Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?** pp. 1-21 Downloads
Bakke Julia Tropina
Changes to the Finnish CFC Regime: What Were the Effects?** pp. 22-49 Downloads
Tokola Antti
The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive pp. 50-59 Downloads
Kleist David
What are the rules for the reimbursement of electricity tax used to charge electric cars in Denmark, Sweden, and Germany? pp. 60-75 Downloads
Thygesen Jette
Carbon Pricing in Finland: Balancing policy goals pp. 76-95 Downloads
Paukku Eelis
Attaining decent work and economic growth — what role does taxation play?** pp. 96-110 Downloads
Erhag Thomas, Nordblom Katarina and Rendahl Pernilla
The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden pp. 111-123 Downloads
Nabavi Pardis and Nordström Martin

Volume 2022, issue 1, 2022

Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland pp. 1-26 Downloads
Finér Lauri
The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments pp. 27-44 Downloads
Sandell Niklas
How tax policies create unexpected results when interest rates are low: A case study of Finnish housing company debt and private investor return pp. 45-57 Downloads
Paukku Eelis
The freedom of cross-border funding in multinational groups and European Union law pp. 58-70 Downloads
Kollruss Thomas W.

Volume 2021, issue 1, 2021

Introduction: A Contemporary Guide to Tax Justice and Tax Fairness pp. 1-5 Downloads
Lind Yvette
Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal pp. 6-19 Downloads
Navarro Aitor
EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a focus on inter-taxpayer equity in light of the Apple case pp. 20-31 Downloads
Scherleitner Moritz and Viitala Tomi
Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes pp. 32-46 Downloads
Scherer Anna-Lena and Schmiel Ute

Volume 2020, issue 1, 2020

The Taxation of Industrial Foundations in Sweden (1862–2018) pp. 1-14 Downloads
Dan Johansson, Mikael Stenkula and Wykman Niklas
The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union pp. 15-28 Downloads
Torkkeli Anu and Kukkonen Matti
Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance? pp. 29-44 Downloads
Schmidt Peter Koerver

Volume 2019, issue 1, 2019

Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice pp. 1-15 Downloads
Quentin Clair
Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model (2017) pp. 16-40 Downloads
Schmidt Peter Koerver
The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison pp. 41-55 Downloads
Kellgren Jan, Furuseth Eivind and Kukkonen Matti
Basic Income—an early Icelandic experiment** pp. 56-62 Downloads
Karlsson Johannes and Þórólfur Matthíasson
BEPS Policy Failure—The Case of EU Country-By-Country Reporting pp. 63-86 Downloads
Murphy Richard, Petr Janský and Shah Atul

Volume 2018, issue 1, 2018

Growth-Enhancing Corporate Tax Reform in Belgium pp. 1-17 Downloads
Ruud de Mooij, Shafik Hebous and Hrdinkova Milena
Tax or social security contribution, a world of difference? pp. 18-30 Downloads
Weerepas Marjon
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty pp. 31-48 Downloads
Kleist David
The Emergence of Denmark’s Tax Treaty Network — A Historical View pp. 49-63 Downloads
Schmidt Peter Koerver
The Nordic model: 25 years of drawing the line between earned and capital income in Finland pp. 64-80 Downloads
Knuutinen Reijo

Volume 2017, issue 1, 2017

A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition pp. 1-25 Downloads
Egholm Elgaard Karina Kim
Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s pp. 26-46 Downloads
Magnus Henrekson
Reforming capital gains taxation of intercorporate share realizations: a law and economics approach from a Nordic perspective pp. 47-58 Downloads
Torkkeli Anu and Kukkonen Matti
Laffer Curves and Home Production pp. 59-69 Downloads
Mauri Kotamäki
Good Tax Governance: A Matter of Moral Responsibility and Transparency pp. 70-88 Downloads
Gribnau Hans J.L.M. and Jallai Ave-Geidi
Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971 pp. 89-99 Downloads
Gunnarsson Åsa and Eriksson Martin
Revenue-maximizing top earned income tax rate in the presence of income-shifting pp. 100-107 Downloads
Kotakorpi Kaisa and Tuomas Matikka
Tax Planning in Partner-owned Close Corporations pp. 108-120 Downloads
Hilling Axel, Sandell Niklas and Vilhelmsson Anders
The taxpayer’s intentions: Subjective prerequisites in tax law pp. 121-134 Downloads
Påhlsson Robert
Responsible Investment: Taxes and Paradoxes pp. 135-150 Downloads
Knuutinen Reijo and Pietiläinen Matleena
A review of earnings management in private firms in response to tax rate changes pp. 151-161 Downloads
Sundvik Dennis
Page updated 2025-06-03