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- Gunnarsson, Åsa, 1958-
(author)
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Skatterättvisa
- 1995
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Doctoral thesis (other academic/artistic)abstract
- An equitable distribution of the tax burden is a fundamental value in the justification of the tax law. The concrete application of theoretical principles for an equitable distribution of the tax burden takes place in tax legislation through applying principles of law of the ethical and social policy categories. The concrete application of an efficient allocation of resources takes place by applying principles of law establishing neutrality of taxation. These fundamental principles of law therefore act as a meeting point between the basic values and objectives of the legislation on the one hand and the legal rules such as they are formed by statutes and case law on the other hand. Concepts as central in this context as those of equitable distribution and the efficient allocation of resources represent two different aspects on the function of the public economy. In certain contexts these concepts may even be conflicting.The purpose of this dissertation is to analyze the principles of an equitable distribution of the tax burden. This is done from the perspective of the theories of law and of taxation. The intention has also been to study the normative influence of these legal principles on the definition of the tax bases for income tax, net wealth tax, and consumption taxes. Moreover, some light will be shed on the contradiction between certain principles of equity and the principle of neutrality of taxation in relation to the more general objective of efficiency in the national economy.The analysis shows the legislators’ difficulties in upholding normative coherence when transforming principles into legislation. Sometimes the equity principles are used more as a legitimizing front than as a guide for establishing the material contents of the tax law.
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- Muten, Leif
(author)
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Taxation of interest in the European Union
- 2001
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In: HWWA discussion paper. - Hamburg : Hamburg Institute of International Economics. - 1616-4814. ; , s. 1-28
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Other publication (peer-reviewed)abstract
- In this paper, the author draws up the historic background to the present systems for taxing income from capital. The old schedular taxes gave way for synthetic, global income taxes, but recent developments have gone in the opposite direction. Income from capital is now often taxed separately from other income, giving rise to new problems of legal classification. At the international level the first issue is whether the source country or the country of residence should have the right to tax. There are pros and cons for both sides, and a general attitude of horror vacui in the sense that double exemption is not regarded as an acceptable result. In this context, the question of tax competition is dealt with. The paper takes the position that whereas tax competition may be useful to bring down excessive tax rates, there is no benefit in a race to the bottom. The paper points out that tax competition is harmful if it implies that a small tax haven country attracts what is an important revenue source in a country with normal taxes and makes money out of a nominal registration fee. This is likened to thieves stealing precious jewellery only to melt it down and cash in the metal value. The proposed EU interest directive is discussed and doubts are expressed with respect to the chances of reaching agreement with low-tax countries and territories outside the EU. Other problems with a reporting system are the definition of interest for tax purposes as well as a common taxpayer identification number (TIN) system.
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- Muten, Leif
(author)
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Taxation of interest in the European Union
- 2001
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In: Inter economics. - : Springer Nature B.V. - 1613-964X .- 0020-5346. ; 36:1, s. 25-33
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Journal article (peer-reviewed)abstract
- Having struggled for a number of years with formulating a directive concerning the treatment of interest payments from financial institutions in member countries to persons resident in other member countries, the ministers of finance of the EU countries reached a compromise in November 2000. Rather than being a solution, however, what is now on the table might well amount to the opening of a Pandora's box of new problems.
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- Muten, Leif
(author)
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The case for an EU tax is not convincing
- 2001
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In: Inter economics. - : Springer Nature B.V. - 1613-964X .- 0020-5346. ; 36:5, s. 228-230
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Journal article (peer-reviewed)abstract
- It is argued that the EU tax is not needed. Different forms it could take have been indicated, and it has been shown that whatever the form chosen, the complications would be great and the compliance costs considerable. With all these strong arguments against the EU tax, and given the sad fact that most taxes are unpopular from the outset, the case for an EU tax is not convincing. Support for the EU among the EU citizens is not strong enough to be played around with. A tax that would weaken this support would be an expensive measure indeed.
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