| 1. |
- Kristoffersson, Eleonor, 1972-, et al.
(författare)
-
The Principle of the Legality of Taxation and the Rule of Law
- 2024
-
Ingår i: Rule of Law in a Transitional Spectrum. - Uppsala : Iustus förlag. - 9789177372721 ; , s. 177-186
-
Bokkapitel (refereegranskat)abstract
- This chapter examines the principle of the legality of taxation in the context of the rule of law. It begins with an exploration of the legality of taxation in international and EU Law, providing a comparative overview and delving into the specific case of Sweden. The authors discuss how this principle is not explicitly stated as a fundamental right in the European Charter of Human Rights and Fundamental Freedoms but can be derived from its provisions. The Court of Justice of the European Union recognizes it as a general principle, necessitating that tax obligations and their substantive elements be defined by law.The article then focuses on the Swedish interpretation of the principle, tracing its evolution and current application. It highlights the nuances in the Swedish legal system, where the principle of legality in tax law is interpreted as a general rule that taxation must be lawful and in accordance with the principles of the rule of law. This includes a discussion of the role of the Swedish Parliament in enacting tax laws and the interpretative approaches of the Supreme Administrative Court.In conclusion, the paper emphasizes the principle of legality as an integral part of a larger legal system grounded in the rule of law. It addresses the challenges and complexities in applying this principle, especially when harmonizing national and EU law principles in tax cases.
|
|
| 2. |
- Gilissen, Herman Kasper, et al.
(författare)
-
A framework for evaluating the effectiveness of Flood Emergency Management Systems in Europe
- 2016
-
Ingår i: Ecology & Society. - 1708-3087. ; 21:4
-
Tidskriftsartikel (refereegranskat)abstract
- Society is faced with a range of contemporary threats to everyday life, from natural and technological hazards to accidents and terrorism. These are embodied within integrated emergency management arrangements that are designed to enhance preparedness and response to such incidents, and in turn facilitate a prompt recovery. Such arrangements must be inherently dynamic and evolve as new threats emerge or as existing threats change. An example of the latter is the changing nature of flooding, which is projected to increase in both frequency and severity with climate change. Recognizing this evolving threat, we focus on the evaluation of the effectiveness of domestic Flood Emergency Management Systems (FEMS) as components of integrated emergency management arrangements. Despite the extensive body of literature that documents success conditions of so-called effective emergency management more broadly, there have been only a few attempts to construct a comprehensive evaluation framework to support objective assessment and cross-country comparison. Addressing this gap, we formulate an evaluation framework specifically tailored to the study of FEMS in Europe, which is then provisionally applied to the study of FEMS in England (UK), France, the Netherlands, Poland, and Sweden. Important differences are observed in how FEMS have evolved in relation to differing contextual backgrounds (political, cultural, administrative, and socio-economic) and exposures to flood hazard. From this provisional assessment, a number of opportunities for, and constraints to, enhancing the effectiveness of FEMS in Europe are discerned. The evaluation framework thus serves as an important stepping stone for further indepth inquiry, and as a valuable tool for future comparative study.
|
|
| 3. |
- Hedlund, Daniel, 1982-, et al.
(författare)
-
Challenges in the Guardianship of Unaccompanied Minors Seeking Asylum
- 2018
-
Ingår i: The International Journal of Children's Rights. - : Brill. - 0927-5568 .- 1571-8182. ; 26:3, s. 489-509
-
Tidskriftsartikel (refereegranskat)abstract
- In this paper we explore the research literature relating to the guardianship of unaccompanied minors seeking asylum. In particular, we seek to find out what type of dilemmas have been identified by research concerning the guardianship of unaccompanied minors, and the focus that the literature has therefore taken. A comprehensive search of identified databases was conducted. Ultimately, 38 publications were selected for analysis. The review was qualitative and inductive. The results of the review suggest that research has identified and focused on challenges in the form of diverging policy such as gaps and inconsistencies in guardianship institutions, as well as challenges in balancing different objectives concerning the guardianship role, such as conflicting interest in the guardianship assignment or between different actors involved in protecting the child’s interest.The conclusion is that different configurations of guardianship institutions, as well as the identified challenges for practice, appear to be related to the welfare state model. Therefore, future research concerning guardianship for unaccompanied minors needs to move beyond legal sources and policy documents by focusing on empirically informed research on the relationship between child care/protection, principles of assessing the best interest of the child and the welfare state systems.
|
|
| 4. |
- Andrighetto, Giulia, et al.
(författare)
-
Peer effects on compliance with extortive requests
- 2020
-
Ingår i: PLOS ONE. - : Public Library of Science. - 1932-6203. ; 15:4, s. 1-17
-
Tidskriftsartikel (refereegranskat)abstract
- We conduct laboratory experiments to study peer effects on compliance with extortive requests. To this aim, we use an “extortion game” with multiple victims. In agreement with our hypothesis, our results show that when the information on peers’ behavior is available, compliance with appropriative requests is triggered by conformism among victims rather than by punishment. Moreover, we find that extorted sums are rather small, requests are proportional to the victim’s earnings, similar across victims, and are significantly lower when the extorter self-selects into this role. Punishment is rare, but effective. Finally, our results indicate that fairness concerns matter even in a context of extra-legal taxation, shaping both extorters’ requests and victims’ compliance.
|
|
| 5. |
- Szekely, Aron, et al.
(författare)
-
Countering Protection Rackets Using Legal and Social Approaches : An Agent-Based Test
- 2018
-
Ingår i: Complexity. - : Hindawi Limited. - 1076-2787 .- 1099-0526.
-
Tidskriftsartikel (refereegranskat)abstract
- Protection rackets cause economic and social damage across the world. States typically combat protection rackets using legal strategies that target the racketeers with legislation, strong sentencing, and increasing the presence and involvement of police officers. Nongovernmental organizations, conversely, focus on the rest of the population and counter protection rackets using a social approach. These organisations attempt to change the actions and social norms of community members with education, promotional campaigns, and discussions. We use an agent-based model, which draws on established theories of protection rackets and combines features of sociological and economic perspectives to modelling social interactions, to test the effects of legal and social approaches. We find that a legal approach is a necessary component of a policy approach, that social only approaches should not be used because they lead to large increases in violence, and that a combination of the two works best, although even this must be used carefully.
|
|
| 6. |
- Bäck, Hanna, et al.
(författare)
-
When Do Women Speak? A Comparative Analysis of the Role of Gender in Legislative Debates
- 2019
-
Ingår i: Political Studies. - : SAGE Publications. - 0032-3217 .- 1467-9248. ; 67:3, s. 576-596
-
Tidskriftsartikel (refereegranskat)abstract
- Do female representatives participate less often in legislative debates, and does it matter which topic is debated? Drawing on the role incongruity theory, we hypothesise that women take the parliamentary floor less often because of the gender stereotypes that are likely to guide the behaviour of party representatives. Such underrepresentation is less likely to be present when debates are dealing with policy areas that can be characterised as feminine. By referring to critical mass theory, we expect women to participate less in debates if they are members of parties with fewer female representatives. The results of an analysis of speechmaking among members of parliament in seven European countries show that female members of parliament are less represented in legislative debates, especially when debates deal with topics that can be characterised as masculine. Furthermore, the effect of gender on speechmaking clearly varies across parties. However, the pattern does not follow the logic derived from critical mass theory. Instead, female members of parliament take the floor less often when they are members of parties with many female representatives.
|
|
| 7. |
- Bamvita, Jean-Marie, et al.
(författare)
-
Childhood predictors of adult psychopathy scores among males followed from age 6 to 33
- 2017
-
Ingår i: Journal of criminal justice. - : Elsevier BV. - 0047-2352 .- 1873-6203. ; 53, s. 55-65
-
Tidskriftsartikel (refereegranskat)abstract
- Purpose: Psychopathic traits are associated with multiple negative outcomes. The present prospective, longitudinal study identified associations of childhood factors with adult psychopathy scores.Methods: 311 men, aged, on average, 33 years, were assessed using the Psychopathy Checklist-Revised (PCL-R). Predictors included neighbourhood deprivation, parents' characteristics, teacher ratings of behaviour at ages 6, 10 and 12, and academic performance at age 12. Hierarchical linear regression models were computed to identify predictors at different ages of PCL-R total and facet scores.Results: Age 33 PCL-R total and facet scores were significantly, and independently, associated with father's and mother's criminality and mother's age at participant's birth when teacher ratings of childhood behaviours and mathematics marks were included in the models. Anxiety was negatively associated with facet 1 scores at age 6. At age 12, 22% of the variance in facet 2 scores was predicted by father's violent convictions, mother's age and criminal charges, and reactive aggression. Facet 3 scores were associated with mother's age (marginally), inattention, and reactive aggression. Facet 4 scores were associated with father's violent criminality, mother's age, conduct probleins, inattention, and reactive aggression.Conclusion: Etiological research and prevention programs should focus on antecedents of psychopathic traits present in early childhood.
|
|
| 8. |
- Eriksson, Kimmo, et al.
(författare)
-
Cultural Universals and Cultural Differences in Meta-Norms about Peer Punishment
- 2017
-
Ingår i: Management and Organization Review. - : Cambridge University Press (CUP). - 1740-8776 .- 1740-8784. ; 13:4, s. 851-870
-
Tidskriftsartikel (refereegranskat)abstract
- Violators of cooperation norms may be informally punished by their peers. How such norm enforcement is judged by others can be regarded as a meta-norm (i.e., a second-order norm). We examined whether meta-norms about peer punishment vary across cultures by having students in eight countries judge animations in which an agent who over-harvested a common resource was punished either by a single peer or by the entire peer group. Whether the punishment was retributive or restorative varied between two studies, and findings were largely consistent across these two types of punishment. Across all countries, punishment was judged as more appropriate when implemented by the entire peer group than by an individual. Differences between countries were revealed in judgments of punishers vs. non-punishers. Specifically, appraisals of punishers were relatively negative in three Western countries and Japan, and more neutral in Pakistan, UAE, Russia, and China, consistent with the influence of individualism, power distance, and/or indulgence. Our studies constitute a first step in mapping how meta-norms vary around the globe, demonstrating both cultural universals and cultural differences.
|
|
| 9. |
- Hedlund, Daniel, et al.
(författare)
-
Unaccompanied Girls with Precarious Odds
- 2022
-
Ingår i: The Journal of Refugee Studies. - : Oxford University Press. - 0951-6328 .- 1471-6925. ; 34:4, s. 3871-3887
-
Tidskriftsartikel (refereegranskat)abstract
- Statistics made available by the Swedish Migration Agency (SMA) make it possible to follow first-decision outcomes in asylum cases concerning unaccompanied children (types of residence permits granted, percentage of rejections, etc.). Yet, we know little about differences in asylum decision outcomes for unaccompanied children coming to Sweden. Therefore, we wanted to find out how gender, country of origin, and asylum reports are associated with the likelihood of being granted residency. Asylum decisions concerning unaccompanied children were first coded inductively. These codes were later merged into larger categories that were analyzed quantitatively by logistic regression analysis. The data sample consisted of one calendar year of asylum decisions issued by the SMA. Results show that fewer girls than boys were granted asylum, and in fact, girls have an overall lower prospect of being granted residency. Results also display statistically significant gender differences in reported reasons for seeking asylum.
|
|
| 10. |
- Heyward, Clare, et al.
(författare)
-
A free movement passport for the territorially dispossessed
- 2016
-
Ingår i: Climate justice in a non-ideal world. - Oxford : Oxford University Press. - 9780198744047 - 9780191804038 ; , s. 208-226
-
Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Clare Heyward and Jörgen Ödalen focus on the need for institutional reform to address climate-related injustice for a particular group of victims. They are concerned with the potential lacuna in international law concerning those citizens of states whose entire territories could be submerged by rising sea levels. Heyward and Ödalen refer to these as the the ‘territorially dispossessed’ and argue that they should be provided with a ‘Passport for the Territorially Dispossessed’ which gives its holder a right to choose their new nationality. They compare their proposal with competing ‘quota’ schemes and argue that the PTD is less unjust because its principle of free choice allows the territorially dispossessed to retain a larger measure of control over their destiny.
|
|
