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Nordic Tax Journal

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

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11 Articles

Article

Open Access | Dec 29, 2017
A review of earnings management in private firms in response to tax rate changes
Dennis Sundvik

Dennis Sundvik

Assistant Professor of Accounting, Hanken School of EconomicsHanken, Finland
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Sundvik, Dennis
  
Open Access | Dec 13, 2017
Responsible Investment: Taxes and Paradoxes
Reijo Knuutinen

Reijo Knuutinen

Turku School of Economics at the University of TurkuTurku, Finland
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Knuutinen, Reijo
 and 
Matleena Pietiläinen

Matleena Pietiläinen

Jyväskylä School of Business and Economics at the University of JyväskyläJyväskylän yliopisto, Finland
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Pietiläinen, Matleena
  
Open Access | Nov 27, 2017
The taxpayer’s intentions: Subjective prerequisites in tax law
Robert Påhlsson

Robert Påhlsson

School of Business, Economics and Law, University of GothenburgGothenburg, Sweden
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Påhlsson, Robert
  
Open Access | Nov 06, 2017
Tax Planning in Partner-owned Close Corporations
Axel Hilling

Axel Hilling

Knut Wicksell Centre for Financial Studies, School of Economics and Management, Lund UniversityLund, Sweden
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Hilling, Axel
, 
Niklas Sandell

Niklas Sandell

Knut Wicksell Centre for Financial Studies, School of Economics and Management, Lund UniversityLund, Sweden
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Sandell, Niklas
 and 
Anders Vilhelmsson

Anders Vilhelmsson

Knut Wicksell Centre for Financial Studies, School of Economics and Management, Lund UniversityLund, Sweden
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Vilhelmsson, Anders
  
Open Access | Nov 06, 2017
Revenue-maximizing top earned income tax rate in the presence of income-shifting
Kaisa Kotakorpi

Kaisa Kotakorpi

VATT Institute for Economic Research and University of TurkuHelsinki, Finland
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Kotakorpi, Kaisa
 and 
Tuomas Matikka

Tuomas Matikka

VATT Institute for Economic Research and University of TurkuHelsinki, Finland
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Matikka, Tuomas
  
Open Access | Jul 10, 2017
Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971
Åsa Gunnarsson

Åsa Gunnarsson

Professor of Tax Law, Umeå UniversityUmeå, Sweden
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Gunnarsson, Åsa
 and 
Martin Eriksson

Martin Eriksson

Ph.D. in Economic History, Umeå UniversityUmeå, Sweden
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Eriksson, Martin
  
Open Access | Jul 13, 2017
Good Tax Governance: A Matter of Moral Responsibility and Transparency
Hans J.L.M. Gribnau

Hans J.L.M. Gribnau

Professor of Tax Law, Fiscal Institute and the Center for Company Law, Tilburg University; Professor of Tax Law, Leiden UniversityTilburg, Netherlands
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Gribnau, Hans J.L.M.
 and 
Ave-Geidi Jallai

Ave-Geidi Jallai

Fiscal Institute, Tilburg UniversityTilburg, Netherlands
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Jallai, Ave-Geidi
  
Open Access | Jun 23, 2017
Laffer Curves and Home Production
Mauri Kotamäki

Mauri Kotamäki

Finnish Pension AllianceHelsinki, Finland
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Kotamäki, Mauri
  
Open Access | Jun 17, 2017
Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective
Anu Torkkeli

Anu Torkkeli

Doctor of Economics (2016), Post-doc researcher, Hanken School of EconomicsHelsinki, Finland
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Torkkeli, Anu
 and 
Matti Kukkonen

Matti Kukkonen

Dr. Iur (Tax Law, 1996), Doctor of Economics (2000), Professor, Head of Department of Commercial Law and Accounting, Hanken School of EconomicsHelsinki, Finland
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Kukkonen, Matti
  
Open Access | Jun 12, 2017
Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s
Magnus Henrekson

Magnus Henrekson

Research Institute of Industrial Economics (IFN)Stockholm, Sweden
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Henrekson, Magnus
  
Open Access | May 26, 2017
A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition
Karina Kim Egholm Elgaard

Karina Kim Egholm Elgaard

Assistant Professor and post-doctoral fellow at the University of CopenhagenCopenhagen, Denmark
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Egholm Elgaard, Karina Kim
  

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Language:
English
Publication timeframe:
1 times per year
Journal Subjects:
Business and Economics, Business Management, Business Law, Political Economics, Public Finance and Fiscal Theory, Law, History, Philosophy and Sociology of Law, Public Law, Tax and Accounting Law
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