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Lennart Flood and Nizamul Islam

in the figure, Sweden is followed Norway, Switzerland, the UK, and Germany, in that order. Countries such as Portugal, Croatia, and Latvia are found at the other end of the scale. Figure 2 Change in employment rates for people age 65–74, 2006–2014, percent. Sources: Skattebetalarna (Swedish Taxpayers Association (2015)) and Eurostat Figure 3 presents the number of persons who continue working while collecting old-age pension. In 2012, the average in the EU 28 for pension beneficiaries age 50–69who are still in work was around 16 percent. The

Open access

Axel Hilling

example, Mats Höglund discusses the working conditions for people collecting taxes. The discussion evolves from a behavior-analytical perspective, and is closely based on literature within organization theory and psychology. From an editorial point of view, atypical articles like Höglund’s are vital, as they help to define the outer bounds of the journal’s scope. Such articles are sent to reviewers active in the journal’s regular content – tax law, public economics, tax policy. Their opinions weigh heavily in the publication decision. In this way, the Nordic Tax

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Mauri Kotamäki

capital and government bonds. Firms produce goods using capital and labor as factors of production. The government collects capital, consumption, and labor income taxes and issues bonds to finance its consumption, transfer payments, and debt services. 2.1 Individuals A representative individual chooses consumption ( c t ), hours worked ( n t ), capital stock ( k t ), private investment ( i t ), and government bond holdings ( b t ) in order to maximize his or her discounted expected utility. Utility is derived from consumption and leisure (1 − n t ). The

Open access

Mats Höglund

-active, reliable and helpful, it can be interpreted in many ways. Pro-active may mean that the officer is involved in many processes where the oputcome is always guaranteed. Reliability may mean collect debts to the state at all costs regardless of the taxpayer’s sense of being victimised. Even the word helpful can problematic. To what degree should the officer offer services and is he allowed to suggest aggressive tax planning? According to Hayakawa’s ladder of abstraction, words can be more or less concrete and more or less abstract ( Hayakawa (1941) ). 5 It was the American

Open access

Michael A. Livingston

of this means that there is nothing to be learned from the Nordic tax model, only that one must be careful about idealizing models of any kind and assuming that the more and less attractive features of a particular tax system can be separated from one another. Environmental taxes Carbon or similar taxes are another Nordic policy that has attracted attention in North America and other regions. Such taxes are attractive because – not unlike alcohol, tobacco, or other “sin taxes” – they both collect revenue and discourage socially harmful activities. The

Open access

Dennis Sundvik

2014 CTR cut. The authors collect information on accounting outsourcing from a survey and combine this information with tax return data. They first find that firms engage in income-decreasing earnings management as taxable income increases. Second, they show that firms outsourcing accounting tasks to an external service provider engage in significantly less income-decreasing earnings management than firms performing these tasks internally. In other words, the results suggest that the minority of smaller private firms who perform these tasks in-house, and have the

Open access

Marjon Weerepas

Commissie ter bestudering van het begrip ‘belastingen’ (trans: Report of the Commission to Study the Concept of “Taxes”), Geschriften van de Vereniging voor Belastingwetenschap, No. 184, Deventer: Kluwer 1990 , p. 45. The Commission formulated the concept of taxation in legal terms as payments levied with compulsion and pursuant to general rules, based on public law regulation exclusively for the purpose of collecting income, and otherwise on the basis of private law contracts. Rapport van de Commissie ter bestudering van het begrip “belastingen”, Geschriften van de

Open access

Peter Koerver Schmidt

–1918) dramatically changed the economic and political relations in Europe. Several countries needed to charge and collect increasing taxes as a consequence of the war’s major economic costs and also as part of the incipient creation of a welfare state. This especially applied to Germany, which was forced to pay an enormous compensation of war damages. Moreover, the First World War caused essential changes to the European map, where old empires ceased to exist while new national states arose. Thus, there was a need to rebuild the economic relations, and the new tax treaties could