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Mauri Kotamäki

equilibrium unemployment. He finds that home production brings the basic search equilibrium model of labor market closer to reality so that the neutrality result of proportional tax rate on employment disappears with the introduction of home production. Engström et al . (2001) explore tax differentiation between (physical) goods and services in a labor market search and matching model with home production. The authors show that a tax cut on service sector reduces unemployment and also that the introduction of sectoral tax differentiation with lower tax on services is

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Ulf Linderfalk

1 Introduction At the time of writing, Sweden is a party to approximately 80 bilateral tax treaties. Cf. Skatteverket, Rättslig vägledning, http://www4.skatteverket.se/rattsligvagledning , Search path: “Regler och ställningstaganden”, last visited on 19 September 2015. When concluding tax treaties with each other, states assume obligations and acquire rights under international law. For example, according to a treaty for the avoidance of double taxation concluded between Sweden and Macedonia in 1998, Sveriges överenskommelser med främmande makt 1998

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Robert Påhlsson

technical methods used in the statutory tax law can be investigated in several ways. For example, in Swedish research it is relatively common for systematics and disposition to be used as starting points and for evaluation. More language-oriented analyses is another option. (See, e . g ., Wahlgren 2014 .) Indeed, the legislative technique has been treated extensively (see, e . g ., Alhager 1999 ; Endicott 2000 ; Hellner 1991 ; Moëll 2003 ; Strömholm 1996 ; Wahlgren 2014 , also Wintgens 2002 , 2005 , in which a large number of other references can be found

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Magnus Henrekson

Södersten; see Södersten (1993) for assumptions and methods. The new tax system went a long way toward neutrality. However, the effective tax rate remained significantly higher for individual business ownership than for other owner categories and higher for individual business owners in most comparable countries OECD (1994) . 3 The Intellectual Underpinnings of the Increased Taxation of Individual Firm Ownership The belief that large-scale production and a collectivist social order fostered economic development had become influential in Sweden by the

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Peter Koerver Schmidt

equity funds, as knowledge hereof constitutes a necessary foundation for the subsequent discussions. After this, a traditional legal dogmatic method is used to analyze the research question. The dogmatic analysis is divided in two main parts, as the question of creating a PE for the foreign investors will be considered in relation to both the main PE rule and the agency PE rule. The discussions will, among other things, draw on Danish experiences, as the question concerning PE for private equity investors has been dealt with in a number of recent decisions from the