| 1. |
- Brokelind, Cécile, et al.
(författare)
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Tax Incentives, Tax Expenditures Theories in R&D: The Case of Sweden
- 2014
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Ingår i: World Tax Journal. - 1878-4917. ; 6:2, s. 168-200
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Tidskriftsartikel (refereegranskat)abstract
- This article investigates whether public funds should support R&D and if so, how such support should be designed in order to be efficient and to comply with the legal requirements stated in EU law and in domestic budget law. The article puts the emphasis on tax expenditure and, in particular, on tax incentives. The findings show that Member States should only subsidize projects where the social benefit exceeds the private benefit. However, in reality, such selection proves impossible, and even if it was possible, EU State aid law could prohibit it.
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| 2. |
- Cejie, Katia
(författare)
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Who is Leading the Dance? : or Should the Main Principles of Taxation Be Adjusted in Accordance with Coordination Principles of Social Security? - Teleworking and Beyond
- 2024
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Ingår i: World Tax Journal. - Amsterdam : International Bureau of Fiscal Documentation (IBFD). - 1878-4917 .- 2352-9237. ; 16:2
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Tidskriftsartikel (refereegranskat)abstract
- Enabling telework for a few days each week is increasingly becoming the new normal for millions ofindividuals. Since 1 July 2023, there has been a Framework Agreement in place within the EU, allowingemployees to remain covered by the social security system of their state of employment when teleworkingfrom home in a cross-border context. This article discusses whether it is possible to change the allocationrules for taxation of employment income in these situations, to be levied in the same state as the socialsecurity contributions (a hypothesis). Arguments pro and contra are highlighted, and additional changesare considered. By using two scenarios (Sweden-Germany and Sweden-Denmark) the outcome of thehypothesis as well as the implications for the new Framework Agreement and similar agreements arehighlighted.
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| 3. |
- Hambre, Anna-Maria, 1979
(författare)
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Tax Confidentiality: A Legislative Proposal at National Level
- 2017
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Ingår i: World Tax Journal. - : International Bureau of Fiscal Documentation (IBFD). - 1878-4917 .- 2352-9237. ; 9:2, s. 163-188
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Tidskriftsartikel (refereegranskat)abstract
- This article deals with national legislation concerning tax confidentiality in terms of public access to information on individual taxpayers held by national tax authorities. It ends in a proposal for legislation – a requirement of damage, which is to be applied when individuals request tax information about other taxpayers held by the tax administration. In short, the requirement of damage is constructed so that, for confidentiality to apply, there must in the particular case be a likelihood of damage occurring upon disclosure. A tax confidentiality rule holding a requirement of damage thus provides neither total confidentiality nor full transparency. Instead, it provides a case-by-case balancing of interests – a damage assessment – to determine whether the requested information should be confidential or could be disclosed. This means that all of the requested information may be subject to possible disclosure, limiting the information decided beforehand to be confidential, thus widening the scope of transparency and the right to information. Tax confidentiality – or tax transparency – and the proposed requirement of damage are considered from different viewpoints, such as the principle of maximum disclosure, the scope of accessibility and the scope of accessible information. Furthermore, the article evaluates the proposal with the use of a theoretical framework holding three different benchmarks: tax compliance, administrative costs for the tax administration and taxpayer privacy. It is argued that a requirement of damage facilitates public access to information and thus should provide benefits in terms of the level of taxpayer compliance, but at the same time recognizes that full disclosure in every situation may not be appropriate due to, for instance, the interest of protecting taxpayer privacy.
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| 4. |
- Hansson, Åsa
(författare)
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Is the wealth tax harmful to economic growth?
- 2010
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Ingår i: World Tax Journal. - 1878-4917. ; 2:1, s. 19-34
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Tidskriftsartikel (refereegranskat)abstract
- After abolishing the wealth tax in a number of European countries during recent decades, increasing income and wealth inequality have spurred the discussion of reintroducing a wealth tax in a number of countries. This has refuelled the heated discussion in the popular press about the wealth tax’s merits and harmful effects. The academic community has been considerably quieter on the merits and disadvantages of the wealth tax, however. This paper attempts to fill this gap by empirically estimating the relationship between the wealth tax and economic growth in 20 OECD countries over the time period 1980-1999. Using an instrumental-variable approach and “differenced” data to control for two types of endogeneity, I find fairly robust support for the popular contention that wealth taxes dampen economic growth. The estimated magnitude, however, is somewhat less alarming than popular account.
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| 5. |
- Schwartz, Christian
(författare)
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International - Taxation of Remote Workers – Is the Allocation of Taxation Rights in Line with the Benefit Principle?
- 2023
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Ingår i: World Tax Journal. - 1878-4917. ; 15:4, s. 621-641
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Tidskriftsartikel (refereegranskat)abstract
- This article deals with the taxation of the increasingly growing workforce able to perform their work remotely. The phenomenon of remote work has experienced rapid growth, particularly accelerated by the COVID-19 pandemic when employees were recommended or obliged to work from home due to government lockdowns and restrictions. With the increasing prevalence of remote work, employers are able to recruit personnel globally, transcending the limitations of local recruitment markets. Consequently, the jurisdiction for taxing employee income may change compared to work performed physically on site. In the article, the author analyses how the various articles of the OECD Model addressing employment income allocate the right to tax the income of an employee in situations of remote work. Additionally, the author raises the question whether the outcomes derived from the allocation rules in remote work scenarios align with the benefit principle. The benefit principle states that a taxpayer should pay taxes in line with the benefits received from public services in a state, and the author uses it to measure whether the states involved in the income-generating activity are sufficiently able to tax that income.
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