Nordic Tax Journal

2014 - 2024

Current editor(s): Axel Hilling

From Sciendo
Bibliographic data for series maintained by Peter Golla ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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

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