Nordic Tax Journal
2014 - 2024
Current editor(s): Axel Hilling
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Volume 2024, issue s1, 2024
- Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities pp. 1-1

- Harju Jarkko and Lind Yvette
- Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs pp. 2-24

- Fatica Serena, Pycroft Jonathan, Stasio Andrzej and Stöhlker Daniel
- Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax pp. 25-43

- 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

- Kuźniacki Błażej
- The Taxation of Norway’s Richest pp. 72-82

- 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

- Selin Håkan
- Taxing Dividends in the Nordics: Norway, an Oddity? pp. 95-112

- Zimmer Frederik
Volume 2024, issue 1, 2024
- Tax Compliance among Managers: Evidence from Randomized Audits pp. 1-29

- Lange Thomas and Melsom Anne May
- A Comparison between EU and South Korean VAT from a Legal Transplants Perspective pp. 30-61

- 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

- 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

- Dimitrievski Nick
Volume 2023, issue 1, 2023
- Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?** pp. 1-21

- Bakke Julia Tropina
- Changes to the Finnish CFC Regime: What Were the Effects?** pp. 22-49

- Tokola Antti
- The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive pp. 50-59

- 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

- Thygesen Jette
- Carbon Pricing in Finland: Balancing policy goals pp. 76-95

- Paukku Eelis
- Attaining decent work and economic growth — what role does taxation play?** pp. 96-110

- Erhag Thomas, Nordblom Katarina and Rendahl Pernilla
- The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden pp. 111-123

- 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

- Finér Lauri
- The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments pp. 27-44

- 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

- Paukku Eelis
- The freedom of cross-border funding in multinational groups and European Union law pp. 58-70

- Kollruss Thomas W.
Volume 2021, issue 1, 2021
- Introduction: A Contemporary Guide to Tax Justice and Tax Fairness pp. 1-5

- Lind Yvette
- Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal pp. 6-19

- 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

- Scherleitner Moritz and Viitala Tomi
- Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes pp. 32-46

- Scherer Anna-Lena and Schmiel Ute
Volume 2020, issue 1, 2020
- The Taxation of Industrial Foundations in Sweden (1862–2018) pp. 1-14

- 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

- Torkkeli Anu and Kukkonen Matti
- Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance? pp. 29-44

- 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

- 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

- 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

- Kellgren Jan, Furuseth Eivind and Kukkonen Matti
- Basic Income—an early Icelandic experiment** pp. 56-62

- Karlsson Johannes and Þórólfur Matthíasson
- BEPS Policy Failure—The Case of EU Country-By-Country Reporting pp. 63-86

- Murphy Richard, Petr Janský and Shah Atul
Volume 2018, issue 1, 2018
- Growth-Enhancing Corporate Tax Reform in Belgium pp. 1-17

- Ruud de Mooij, Shafik Hebous and Hrdinkova Milena
- Tax or social security contribution, a world of difference? pp. 18-30

- Weerepas Marjon
- The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty pp. 31-48

- Kleist David
- The Emergence of Denmark’s Tax Treaty Network — A Historical View pp. 49-63

- Schmidt Peter Koerver
- The Nordic model: 25 years of drawing the line between earned and capital income in Finland pp. 64-80

- 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

- Egholm Elgaard Karina Kim
- Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s pp. 26-46

- Magnus Henrekson
- Reforming capital gains taxation of intercorporate share realizations: a law and economics approach from a Nordic perspective pp. 47-58

- Torkkeli Anu and Kukkonen Matti
- Laffer Curves and Home Production pp. 59-69

- Mauri Kotamäki
- Good Tax Governance: A Matter of Moral Responsibility and Transparency pp. 70-88

- 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

- Gunnarsson Åsa and Eriksson Martin
- Revenue-maximizing top earned income tax rate in the presence of income-shifting pp. 100-107

- Kotakorpi Kaisa and Tuomas Matikka
- Tax Planning in Partner-owned Close Corporations pp. 108-120

- Hilling Axel, Sandell Niklas and Vilhelmsson Anders
- The taxpayer’s intentions: Subjective prerequisites in tax law pp. 121-134

- Påhlsson Robert
- Responsible Investment: Taxes and Paradoxes pp. 135-150

- Knuutinen Reijo and Pietiläinen Matleena
- A review of earnings management in private firms in response to tax rate changes pp. 151-161

- Sundvik Dennis