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Sökning: hsv:(SAMHÄLLSVETENSKAP) hsv:(Juridik) > Refereegranskat > Högskolan i Gävle

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1.
  • Kristoffersson, Eleonor, 1972- (författare)
  • Value Added Tax as a Legal Transplant
  • 2021
  • Ingår i: Intertax. - : Wolters Kluwer. - 0165-2826 .- 1875-8347. ; 49:2, s. 186-197
  • Tidskriftsartikel (refereegranskat)abstract
    • In this article, Value Added Tax (VAT) is examined as a legal transplant. The legal transplants theory relies on the assumption that legal transplants are the primary driver behind legal change. In order to establish whether this is the case for VAT, the distribution of VAT across the world is examined. This spread, however, should be evaluated against the different legal VAT families that may be identified around the world in order to determine if the identity of the transplanted system remains. That said, VAT families vary over time, and there is no specified definition of different VAT families. The establishment of the relevance of studying VAT as a legal transplant may feasibly lead to a discussion on whether a legal transplant approach is appropriate for comparative research in VAT since such an approach entails a risk for too much emphasis on similarities. The fact that statutes appear to be similar does not necessarily mean that the law is the same due to various factors such as legal culture. However, with an awareness of the inadequacies of the legal transplants approach as a method for comparative studies, the approach may provide valuable insight into explaining the similarities and differences in VAT.
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2.
  • Gerell, Manne, et al. (författare)
  • Open drug markets, vulnerable neighbourhoods and gun violence in two Swedish cities
  • 2021
  • Ingår i: Journal of Policing, Intelligence and Counter Terrorism. - : Informa UK Limited. - 1833-5330 .- 2159-5364. ; 16:3, s. 223-244
  • Tidskriftsartikel (refereegranskat)abstract
    • Gun violence is a serious issue in many countries across the globe. It has been shown that there is an elevated risk for a further shooting nearby within a short time span of a shooting incident, so-called near-repeat patterning. The present study presents new evidence on near-repeat patterning in Sweden, with a focus on neighbourhoods which the police have labelled as ‘vulnerable’ – deprived neighbourhoods where criminal networks have a large impact on local communities. Such neighbourhoods tend to have open drug markets, and to have high levels of gun violence. The present paper analyses the association of open drug markets and vulnerable neighbourhoods with gun violence and near-repeat patterning of gun violence in two Swedish cities. Our findings suggest that gun violence is strongly concentrated on open drug markets in vulnerable neighbourhoods, and that those locations in addition exhibit high risks for repeat shootings after an initial shooting event. We propose that the police can use this knowledge to improve practices to prevent or disrupt gun violence.
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3.
  • Kellgren, Jan, professor, 1967-, et al. (författare)
  • Balanserade termiska nät och skatterna
  • 2021
  • Ingår i: Svensk skattetidning. - : Norstedts Juridik AB. - 0346-2218. ; :6, s. 551-577
  • Tidskriftsartikel (refereegranskat)
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  • Kristoffersson, Eleonor, 1972- (författare)
  • How to Tax The Sharing Economy
  • 2019
  • Ingår i: Proceedings of the GSRD INTERNATIONAL CONFERENCE. - : World research library. ; , s. 30-35
  • Konferensbidrag (refereegranskat)abstract
    • The sharing economy refers to online market places that bring sellers and buyers of goods and services together. The sharing economy is rarely taxed, rarely reported to and rarely controlled by the Tax Authorities. In this paper two main problems concerning taxing the sharing economy are identified. Firstly, the sharing economy is difficult to control, since there are many small providers. Secondly, different tax treatment for businesses and private individuals makes it difficult for small providers to know how to comply with tax obligations. The solution is not the introduction of a digital services tax (DST) imposed on the intermediary platforms. Such a tax can contribute to tax the sharing economy, but not replace income tax or VAT/GST.Income tax and VAT/GST systems throughout the world are based on a scenario of businesspeople versus private individuals dating from the 20th century, which is now out of date. A solution could be to tax business persons and private individuals in a uniform way, which would provide a simpler tax system that would be easier to comply with.
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