<abstract xmlns="http://www.w3.org/1999/xhtml"><p>According to the Eurostat the old-age dependency (people aged 65 or above relative to those aged 15- 64) in the EU will rise from 28% in 2010 to 58% in 2060. During the same period total hours works are projected to fall contributing to a low projected economic growth over the next half-century. In this paper we argue that this gloomy picture might be challenged by an increase in the employment rates of older workers. Using Sweden as an illustration we show that the ratio of individuals with income from both pension and market work has increased strongly during the last decade. During the same period economic reforms have been introduced creating economic incentives in order to delay the exit from the labor market. In this paper we demonstrate the importance of these economic reforms in explaining increased working hours. The paper also evaluates the fiscal impact of the increase in the employment rates.</p></abstract>

Professor emeritus previously at School of Business. Economics and Law, University of Gothenburg, Sweden

The rise of working pensioners: the Swedish case

Comparative studies of national law in the EU harmonized VAT

<abstract xmlns="http://www.w3.org/1999/xhtml"><p>Legal certainty is central to taxation decisions. This article describes the current legal situation and discussions in four Nordic countries. Sweden and Finland are specialized in dealing with taxation cases in administrative courts. In Denmark and Norway, no specialization exists in taxation cases. I maintain in this article that legal certainty would benefit from explicit signals from the state about the requirement of special knowledge and unbiasedness in authority and court decisions. These signals could well take the form of specialization in the courts. The need for specialized expertise is particularly extensive in tax law. It is also crucial for the agencies’ officials and judges to be aware that a subjective sense of unbiasedness in decision making does not necessarily mean that the unbiasedness aimed for has been attained. Self-awareness of this kind would ensure that argumentation and grounds for decisions would be made credible and transparent, to the benefit of legal certainty.</p></abstract>

Legal certainty in taxation at authorities and courts of law: a nordic view of specialization and unbiasedness

When the international lawyers get to be heard – the story of tax treaty interpretation as told in Sweden

Letter to the reader

AHEAD OF PRINT

Volume 2023 (2023): Issue 1 (December 2023)

Volume 2022 (2022): Issue 1 (December 2022)

Volume 2021 (2021): Issue 1 (October 2021)

Volume 2020 (2020): Issue 1 (January 2020)

Volume 2019 (2019): Issue 1 (January 2019)

Volume 2018 (2018): Issue 1 (January 2018)

Volume 2017 (2017): Issue 1 (January 2017)

Volume 2016 (2016): Issue 2 (November 2016)

Volume 2016 (2016): Issue 1 (May 2016)

Volume 2015 (2015): Issue 2 (December 2015)

Volume 2015 (2015): Issue 1 (September 2015)

Volume 2014 (2014): Issue 2 (November 2014)

Volume 2014 (2014): Issue 1 (May 2014)

Nordic Tax Journal

The winner of the 2023 Nordic Tax Council´s Article Prize can be found here.  Nordic Tax Journal is a peer reviewed, open access journal that publishes original, scholarly works on all aspects of taxation. It aims to promote contemporary research of tax-related issues, from both legal and economic perspectives, and to provide a platform for academics, researchers, practitioners, administrators, judges and policy makers to enhance their understanding and knowledge of taxation in the Nordic region. Although we appreciate a Nordic angle in manuscripts, it is not a requirement.  Nordic Tax Journal is published by the Nordic Tax Research Council, a resource for academics, tax officials, practitioners and policymakers pursuing high quality tax research throughout the Nordic region.  The articles in Nordic Tax Journal are published continuously throughout the year. It is abstracted and indexed in numerous relevant services (listed under the "Abstracting &amp; Indexing" tab), and ranked among the top law/economic journals in the Nordic region. The journal does not have article processing charges (APCs) or article submission charges.  Contributors are encouraged to submit their manuscripts to Nordic Tax Journal through its electronic submission system Editorial Manager.  The Nordic Tax Research Council's ARTICLE PRIZE €3.000The Nordic Tax Research Council's Article Prize is awarded yearly to the author of an article published in Nordic Tax Journal (NTaxJ).As from 2019 a prize of 3.000 EUR is awarded at the Council's annual spring seminar, by the Council Chair and the Editor-in-Chief of Nordic Tax Journal. The assessment criteria for the Article Prize are the same as for publication in Nordic Tax Journal: high quality research on taxation relevant to the Nordic countries. Authors can apply to enter the contest when submitting a manuscript to NTaxJ.  Nordic Tax Journal is ranked on the following Nordic academic lists:   Top rankDanish Ministry of Higher Education and Science (Page 185)   Scientific Level 1Norwegian Social Science Data Services   Level 1Publication Forum Federation of Finnish Learned Societies Visit our FacebookVisit our Twitter  Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process.  Target group   academics, researchers, practitioners, administrators, judges and policy makers interested in the taxation systems in the Nordic region 