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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

an asset is divested during the tax year because management believes that it provides a more favorable accrual effect than retaining the asset. Such a proactive approach is counteracted if business management does not know, and can compare, both the option of retaining the asset and the option to sell it. Against this background, it is not clear how strong the argument that ‘assets and debts already exist’ should be considered. and it can, therefore, be considered natural that the measurement becomes as objectively correct as possible (quite similar to accounting

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Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective

- to - market taxation as the way to save the income tax - a former administrators view . Pages 879-905. Potter Clarissa 1999 “Valparaiso University Law Review.” Mark-to-market taxation as the way to save the income tax - a former administrators view 879 905 Powell, Thomas Reed 1922. “Harvard Law Review.” Income from corporate dividends . Pages 363-392. Powell Reed Thomas 1922 “Harvard Law Review.” Income from corporate dividends 363 392 Rosenberg, Joshua D. 1988. “Michigan Law Review.” Tax avoidance and income measurement . Pages 366

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Responsible Investment: Taxes and Paradoxes

logistical reasons only? A case study of tax planning and corporate social responsibility reporting.” Critical Perspectives on Accounting 33 5 23 Weber, Manuela.2008. “The business case for corporate social responsibility: a company-level measurement approach for CSR.” European Management Journal 4/2008, 247–261. Weber Manuela 2008 “The business case for corporate social responsibility: a company-level measurement approach for CSR.” European Management Journal 4 2008 247 261 Werner, Annalisa and Doug Morrow. 2017. “Tackling tax avoidance in the EU.” In Morrow, Doug

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The Nordic model: 25 years of drawing the line between earned and capital income in Finland

by the fact that the salary is paid a little bit afterwards, for example, on a monthly basis. What is essential is that for obtaining earned income, there is no need to tie up capital , whose real value could change. Capital income, on the other hand, typically accumulates over a period of time . For obtaining capital income, at least typically, there is a need to tie up capital, whose real value will change because of inflation, which confuses the measurement of the real income. Even though an item of capital income may be realized at a single point of time

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Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971

theoretical statement behind the ability-to-pay principle is that the measurement of individual taxpaying capacity should be equal to the amount or degree of a person’s opportunities for the satisfaction of private needs. It is also generally accepted that income represents the best indicator of a person’s capacity for the satisfaction of private needs. Consequently, the principle points out the individual as the preferred unit for measuring observed income representing the capacity to pay taxes ( Gunnarsson 1995 , 115-124). However, a majority of the legal systems rest

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Good Tax Governance: A Matter of Moral Responsibility and Transparency

-transparency-benchmark-2016.pdf/ Accessed 18 February 2017. VBDO 2016 Tax Transparency Benchmark 2016: A Comparative Study of 68 Dutch Listed Companies https://www.aegon.com/contentassets/76c4906b17a1445786c6b59197784023/tax-transparency-benchmark-2016.pdf/ Accessed 18 February 2017 Walker, Kent. 2010. “A Systematic Review of the Corporate Reputation Literature: Definition, Measurement, and Theory.” Corporate Reputation Review 12 (4): 357-87. 10.1057/crr.2009.26 Walker Kent 2010 “A Systematic Review of the Corporate Reputation Literature: Definition, Measurement, and Theory

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The importance of staff to the efficiency of the tax agency

measured in the number of incoming calls, but such measurement can be extremely difficult to interpret unless it measures and categorises incoming calls in terms of type and frequency, which is required to measure efficiency. Several different contacts through different channels can, in fact, be a single case in which the taxpayer has failed to receive an answer to his/her question. The number of calls does not indicate the quality of the interaction, if the individual is satisfied with the answer or has been referred to the proper officer. In some cases, a conversation

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The rise of working pensioners: the Swedish case

is included. The results are presented as various balance measurements, but the fundamental principle is the same. The Ministry of Finance bases its calculations on two sustainability indicators, S1 and S2, both developed by the European Commission. These indicators are intended to quantify how much net lending must be adjusted to attain financial sustainability. The difference compared with the presentation in this paper is that the point of departure here is the evaluation of economic reforms and the expected long-term effects of these reforms on public finances

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