<abstract xmlns="http://www.w3.org/1999/xhtml">

It has been argued that the Swedish tax system has favored firm control through industrial foundations, which should have inhibited entrepreneurship and economic growth. However, research has been hampered because of a lack of systematic historical tax data. The purpose of this study is to describe the evolution of tax rules for industrial foundations in Sweden between 1862 and 2018 and to calculate the marginal effective tax rate (METR) on capital income. The results show that the METR for an equity-financed investment is typically below 20% and occasionally peaks at approximately 40%. When the requirement that industrial foundations have to donate the bulk of capital income (less capital gains) for charitable purposes is treated as a tax, the METR is seldom below 50% when financing investments with new share issues and often exceeds 100%.
</abstract>

The Taxation of Industrial Foundations in Sweden (1862–2018)

The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union

<abstract xmlns="http://www.w3.org/1999/xhtml">

The author explores whether legal pragmatism may function as a useful and adequate explanatory model for the case law on tax avoidance unfolding in the Danish Supreme Court. In doing so, the underlying ideas of philosophical and legal pragmatism are initially re-visited while the general interpretational approach of the Danish judiciary is briefly outlined. Subsequently, the general approach to interpretation of Danish tax law is presented and the prevailing opinions on tax avoidance in the Danish doctrine are touched upon. This provide the necessary foundation for the following legal analysis of the Danish Supreme Courts’ case law on tax avoidance. Based on this analysis, it is concluded that legal pragmatism may actually function as a useful and adequate explanatory model for the Danish Supreme Court's case law on tax avoidance. Awareness of this pragmatic inclination may facilitate a better understanding of the Danish Supreme Court's approach in difficult cases on tax avoidance and enhance the possibilities of predicting the outcome of such cases.
</abstract>

Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?<xref ref-type="fn" rid="j_ntaxj-2020-0001_fn_001">1</xref>

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Nordic Tax Journal

Volume 2020 (2020): Issue 1 (January 2020)

The Taxation of Industrial Foundations in Sweden (1862–2018)

The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union

Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?¹

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Nordic Tax Journal

Volume 2020 (2020): Issue 1 (January 2020)

The Taxation of Industrial Foundations in Sweden (1862–2018)

The role of BEPS as an accelerator for corporate capital gains taxation reforms in the European Union

Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?1

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Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?¹