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Benn Folkvord and Michael Riis Jacobsen

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

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Eleonor Kristoffersson

1 Introduction The aim of this article is to contribute to the theory and methodology of comparative value-added tax (VAT) research, especially when comparative studies are carried out in the EU harmonized field of VAT. There are few fields of law that are harmonized to such a great extent as VAT. The main harmonizing act is Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (the VAT Directive). The VAT acts of the Member States have been subject to harmonization for a long time. The first VAT Directives are dated

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Mats Tjernberg

it comes to the way rulings are reached, I agree with Kellgren (1997) that this issue should be governed largely by material and methodological rules. My point of departure is that a central requirement for the effective creation of precedents and compliance with them is the court’s clear indication of the methodological rules and principles that have been applied in reaching a decision. If the court that is creating precedents accounts, for instance, for the premises on which it has followed supplementary sources to the legislation, it will then be easier for

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Ulf Linderfalk

treaty interpretation, I have studied this commentary with great interest. I make two observations. First is the observation that I feel little at home with the picture of the Vienna Convention painted by the tax law literature. The understanding of Articles 31–33 represented by the body of Swedish tax-law expertise sits ill with my own collected experience of treaty interpretation in an international law context generally. Second, as a rule, tax-law scholars apply a methodology that differs substantially from the methodology that international lawyers would normally

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Reijo Knuutinen and Matleena Pietiläinen

the research questions in Section 4 . Section 5 examines the methodological issues of the empirical part of our study. In Section 6 , the results of our empirical research are presented and analyzed. Section 7 concludes. 2 Prior research and setting the research questions This section reviews prior research on the relationship between CSR and taxation and the relationship between responsible investing and taxation. The review informs our choice of research questions and the approaches and research methods we adopt. Approaches to and perspectives on the

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Mats Höglund

. 2008. “Literature Review of Business Process Improvement Methodologies: Executive Summary”. The National Audit Office, UK. Radnor Zoe Bucci Giovanni 2008 “Literature Review of Business Process Improvement Methodologies: Executive Summary” The National Audit Office, UK Riksrevisionsverket.1997. ”RRV 1997:7 Skattekontroll och pen garna”. Riksrevisionsverket 1997 ”RRV 1997:7 Skattekontroll och pen garna” Rikskatteverket. 1983. Skatter och skattekontroll: förutsättningar för en effektiv kontrollverksamhet. RSV Rapport 1983:2. Rikskatteverket 1983 Skatter och

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Anu Torkkeli and Matti Kukkonen

methodology will increase significantly administrative work. The theoretical (and practical) major problem issues related to the taxation of changes in value can be listed as follows: The extent of the definition of income: whether changes in value are taxable Spreading of taxation of changes in value: whether changes in value are taxed based on accrual or realization Taxation method of inflation component of change in value: whether taxation is applied to nominal or real change in value Tax systems of changes in value: independent taxation

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Hans J.L.M. Gribnau and Ave-Geidi Jallai

tax governance should enhance accountability and transparency. In this regard, in §7, making a distinction between an intrinsic motivation to do the right thing (with a favorable reputation as an upshot) and extrinsic motivation (such as concern for favorable reputation in order to boost shareholder value) will be proposed. As for methodology, this article first explores theoretical literature on morality in order to argue that corporate tax planning has a moral dimension to it and subsequently to better understand the extent of moral responsibility of corporate