| 1. |
- Kristoffersson, Eleonor, 1972-
(författare)
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Value Added Tax as a Legal Transplant
- 2021
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Ingår i: Intertax. - : Wolters Kluwer. - 0165-2826 .- 1875-8347. ; 49:2, s. 186-197
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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)
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Open drug markets, vulnerable neighbourhoods and gun violence in two Swedish cities
- 2021
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Ingår i: Journal of Policing, Intelligence and Counter Terrorism. - : Informa UK Limited. - 1833-5330 .- 2159-5364. ; 16:3, s. 223-244
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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. |
- Hiort af Ornäs Leijon, Lena, et al.
(författare)
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Skattesystemet : övningsbok
- 2022. - 2
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Denna övningsbok innehåller mer än 120 övningsuppgifter med svar som är utförligt kommenterade. Den hjälper användaren att ta steget från teori till tolkning och tillämpning. Den skapar förutsättningar för en fördjupad förståelse för och överblick över skattesystemets samtliga delar, såsom inkomstskatt, moms och punktskatter. I undervisnings- och inlärningssammanhang kan övningsboken kompletteras med Skattesystemet. Lärobok som följer samma disposition, samt Skattelagboken. På så sätt utgör den en del i ett komplett undervisningspaket i skatterätt. Förutom i undervisning kan boken användas av alla som i yrkes- eller privatliv kommer i kontakt med skatter och som vill fördjupa sina kunskaper om skattesystemet. Skattesystemet. Övningsbok bygger på sin uppskattade föregångare Övningar i skatterätt. Den andra upplagan utgör en uppdatering och en varsam omarbetning av den första upplagan.
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| 4. |
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| 5. |
- Kristoffersson, Eleonor, 1972-
(författare)
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Automated Decision-Making in Swedish Tax Law and the GDPR
- 2021
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Ingår i: WCLF Tax und IP Gesprächsband 2019 : Immaterielle Werte als zentrale Komponente internationaler Steuerstrategien. - Wiesbaden : Springer. - 9783658320720 ; , s. 9-21
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Sweden started applyingautomated decision-making in many fields of tax lawalready inthe late 1970 s. Decisions on tax deductions, social security contributions, value added tax (VAT) and excise duties are made automatically based on a tax return if itisfiledtimely and correctly. Since 1994, also routine decisions on income tax returns are automated.
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| 6. |
- Kristoffersson, Eleonor, 1972-
(författare)
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How to Tax The Sharing Economy
- 2019
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Ingår i: Proceedings of the GSRD INTERNATIONAL CONFERENCE. - : World research library. ; , s. 30-35
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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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| 10. |
- Sturup, Joakim, et al.
(författare)
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Increased Gun Violence Among Young Males in Sweden : a Descriptive National Survey and International Comparison
- 2019
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Ingår i: European Journal on Criminal Policy and Research. - : Springer Science and Business Media LLC. - 0928-1371 .- 1572-9869. ; 25:4, s. 365-378
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Tidskriftsartikel (refereegranskat)abstract
- This population-based time-trend study examines gun violence rates among males in Sweden during the years 1996 to 2015 and compares the rate in Sweden to other Western European countries. Data were collected from six registries and are presented descriptively per 100,000 inhabitants. The risks among males in Sweden increased considerably in both lethal and non-lethal gun victimization and perpetration. Among males aged 15 to 29 there was a five-fold increase in risk for victimization in lethal and non-lethal gun violence during the 20-year observation period. In a comparative perspective the rate of gun homicide victimization among males 15 to 29 years was higher in Sweden compared to other Western European countries, while the risk for males over age 30 was at an average level. Based on the results of this study we conclude that gun violence among young males in Sweden has been on the rise and is at a high level compared to other Western European countries. The development of gun violence in Sweden can be characterized as endemic, prevalent in both population and socially vulnerable areas.
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