public needs, speedy case management processes and correct decisions, as well as attentiveness, i.e . being courteously treated by competent staff. Public administrations must continue to develop activities and staff expertise (Proposition [prop.] 1997/98:136).
The Tax Agency should not only be characterised by rule of law and efficiency but also innovation and cooperation. In the preparatory process, innovation is primarily referred to as the ability to establish, in cooperation, more value-creating systems that accommodate the citizens’ (users) requests for
(3), Amsterdam: North-Holland.
Bodie, Zvi and Robert Merton (2000). Finance.− Prentice Hall. Upper Saddle River, NJ, 2000.
Brown, J.R., Martinsson, G., & Petersen, B. C. (2012). Do financing constraints matter for R&D? European Economic Review, 56: 1512-1529.
Budgetpropositionen (2013). Budgetpropositionen 2012/13.
Diamond, Peter A., and James A. Mirrlees (1971). Optimal taxation and public production I: Production efficiency. American Economic Review: 8-27.
EU (2011 )Proposal for a Council
Public Production I Production efficiency” American Economic Review 61, 8-27.
SOU 2014: 40 “Neutral bolagskatt - för ökad effektivitet och stabilitet” Spengel, C. et.al. (2012), “Effective Tax Levels using the Devereux/Griffith Methodology”, Project for the EU Commission 2012, TAXUD/2008/CC/099
Sørensen, P.B. (2007), “Can capital income Taxes Survive? And Should They?”, CESifo Economic studies, Vol. 53 2/2007, 172-228.
Sørensen, P.B. (2010), “Swedish Tax Policy: Recent trends and Future Challenges”, ESO 2010: 4
the payment of taxes. For more information, see Tax Procedure Act (TPA) 28 §. , tax avoidance is somewhat discussed because many of the corporate capital gains taxation regulations try to reduce the tax avoidance possibilities.
Taxation of capital gains is not in any level an easy and straightforward subject. It effectively touches many different and various aspects of the determination of the tax. Capital gains taxes are also a significant research topic from the economic efficiency perspective. In Finland and many other European countries corporate sector has
Controlled Foreign Companies in Context of the 0ECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment”, Peter Koerver Schmidt compares the CFC-legislation of three Nordic countries and analyzes, in much detail, how they align with proposed CFC measures from the OECD and the EU.
Our fourth article, “The importance of staff to the efficiency of the tax agency” is atypical, because it is outside the regular scope of most tax studies. Instead of analyzing tax law or tax policy, for
Axel Hilling, Niklas Sandell and Anders Vilhelmsson
an eye to understanding the arguments of the parties, the court’s decision, and the parties’ maneuvers during the trial. The material was interpreted in light of discussions in scholarly publications and in the business media regarding the expediency of the tax rules for close companies.
The body of the article is divided into five main sections. Section 2 explicates the notions of efficiency and legitimacy in tax law and the interrelationships between the two. Section 3 presents that Swedish tax law that was regarded as illegitimate in the case studied here
It is in this way that the cross-border workers can be confronted with divergent social security systems. In this connection, the following figure regarding the allocation of resources across social protection functions is interesting. Social protection arrangements in the EU differ considerably with respect to the allocation of resources within the systems. Figure 1 maps the distribution of benefits across the social protection functions in 2011. Social protection systems in the EU: financing arrangements and the effectiveness and efficiency
and Public Production I: Production Efficiency. American Economic Review 61, 8 - 27.
Egger P. andWamser G. (2011), The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-dimensional Regression Discontinuity Design. CEPR Working Paper No. 8460, London.
Feld L. and Heckemeyer J. (2011), FDI and Taxation: A Meta-study. Journal of Economic Surveys 25, 233-272.
Foley C. F., Hartzell J. C., Titman S. and Twite G. (2007), Why do firms hold so much cash? A tax-based explanation. Journal of
have made significant strides in improving the efficiency of tax collection and (no less important) in transforming their image from enforcement agencies to something approaching the taxpayer’s friend. The Swedish Tax Agency (skatteverket) is sufficiently proud of its reforms that it published a book, “From feared tax collector to popular service agency,” that explains the changes and their philosophy in nontechnical language, complete with blue and gold diagrams and quotations from happy administrators and taxpayers ( Stridh and Wittberg (2015) ). The
-Alone Firms” Working Paper Available at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2869293 Bonacchi M. Marra A. Zarowin P. 2017 “Earnings Quality of Private and Public Firms: Business Groups versus Stand-Alone Firms” Working Paper Available at SSRN https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2869293
Chen, F., Hope, O.–K., Li, Q., Wang, X., 2011. “Financial reporting quality and investment efficiency of private firms in emerging markets” The Accounting Review 86:1255–1288. 10.2308/accr-10040 Chen F. Hope O.–K. Li Q. Wang X. 2011 “Financial reporting