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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

:12 system, regarding the tax rate for dividends from certain smaller companies. See Ch. 57 SITA. Here, a significant amount of work, of a certain quality, during a sufficiently large part of the year will be governing for the whole year’s taxation of dividends, regardless, for example, of whether the owner was actually working in the company at the beginning or by the end of the year. The significant effort must therefore not take place at any particular time or all year, as long as it is significant enough, during the relevant period. 2.7 Hybrid Decisive Moments

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The importance of staff to the efficiency of the tax agency

high quality public services, the employees’ wish to do a good job (the professions) and the state’s (principal) demands for efficient resource utilisation. New ideas and procedures are expected to avert unnecessary bureaucracy, simplify people’s daily life and promote an even more efficient handling of the taxpayers’ money. Coordination between State and municipal as well as between other public agencies is viewed as necessary to avoid sub optimisation collisions. Through IT-solutions (e-government) resources can be made available and more resources can be allocated

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The rise of working pensioners: the Swedish case

national pension system and the tax system have both been designed to encourage deferred pension collection and extended working life. The outcome for pension collection is somewhat fragmented, as the average age for pension collection has remained relatively constant in recent years, while the spread has widened. In parallel, however, the exit age, the age at which the individual stops working, has risen. As a result, the percentage of older workers with both pension and labor income has increased. This paper argues that too much focus has been directed at pension

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The Nordic model of taxation and its influence in North America: Image and Reality

this argument a step further, Anu Partanen in “The Nordic Theory of Every-thing” suggests that Nordics benefit from greater freedom than Americans, because they are free from the worries of illness, old age, and so forth and accordingly less encumbered in their choice of jobs, spouses, and other important life decisions ( Partanen (2016) ). The benefits argument is convincing on many levels, but it relies on certain assumptions. The obvious problem is that one may not want precisely the kinds of benefits that the Nordic Governments provide, preferring to spend

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

additional requirements based on wealth and the level of taxation. United Kingdom’s corporate capital gains taxation is a combination of the source and residence based taxation, and tax exemption applies to substantial shareholdings in trading companies. The future focus could have at least a couple of interesting considerations. Tax rate harmonization could stay at a reasonable level, which will not remove fully the natural life cycle of companies seeking for the most competitive location for the business. The economic impact of different corporate capital gains

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Good Tax Governance: A Matter of Moral Responsibility and Transparency

also how individuals interact with other individuals. In addition to the question of a good life ( i . e ., “how should I live?”), there is the issue of a good society (“how should we live as a society?”). We focus on the latter. Being a part of the society entails moral rights and obligations. The central question of morality then is how one should live in relation to other individuals. How should we treat other individuals in society and take into account their interests - and not only our own interests? ( Bloomfield 2007 , 3-4). It is not just about what is

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Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s

radicalization that gained momentum in Sweden in the late 1960s drastically changed the perception of capital income, facilitating such tax changes. More and more people considered capital income as morally questionable and even reprehensible. In 1970, the journalist Gustaf Olivecrona, one of the most highly profiled journalists at the time, published his book De nya miljonärerna ( The New Millionaires ). Olivecrona describes the background, activities, and life styles of a number of entrepreneurs, including the florist entrepreneur Bengt Nygren and (by now) forgotten

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