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Analyzing Income Tax Neutrality: On the Importance of Reciprocity and Pricing
Örebro University, School of Law, Psychology and Social Work. Linköping University, Linköping, Sweden.ORCID iD: 0000-0002-0147-8845
2019 (English)In: Juridicum Anthology 2019 / [ed] Cristina Trenta, Örebro: Örebro University , 2019, 1, p. 103-110Chapter in book (Other academic)
Abstract [en]

Tax law neutrality is an important goal for many tax policy issues, not least in Sweden. When evaluating current or possible future income tax rules from a neutrality perspective it is important to consider reciprocity and pricing issues. The purpose of this paper is to illustrate why that is so and to give some reflections on how this should or could be done.

Place, publisher, year, edition, pages
Örebro: Örebro University , 2019, 1. p. 103-110
Series
Örebro Studies in Law ; 13
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:oru:diva-79294ISBN: 978-91-87789-34-2 (print)OAI: oai:DiVA.org:oru-79294DiVA, id: diva2:1388277
Available from: 2020-01-07 Created: 2020-01-24 Last updated: 2020-01-31Bibliographically approved

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Kellgren, Jan

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