Nordic Tax Journal

2014 - 2024

Current editor(s): Axel Hilling

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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: Serena Fatica, Pycroft Jonathan, Stasio Andrzej and Stöhlker Daniel
Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax pp. 25-43: Kari S. and Olli Ropponen
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 Guttorm Schjelderup
Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules pp. 83-94: Håkan Selin
Taxing Dividends in the Nordics: Norway, an Oddity? pp. 95-112: Zimmer Frederik

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

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.

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

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

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

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