1,720,979 research outputs found
Power and sovereignty
No full textHow do nation states relate to each other in terms of power? How do they relate to private parties in terms of power? Nation states are often thought of as sovereign to tax. In a legal sense that may be true. However, to be legally sovereign is not the same thing as being able to effectively exercise sovereignty. The mobility of capital and businesses, or at least the perception of their mobility, is increasingly pressuring sovereignty to tax. To shed light on the economic constrains on nation states and the beliefs about such constrains, this article introduces the concept of economic-ideological forces and contends that sovereignty should be understood in a way that encompasses these forces. Otherwise, it does not provide an adequate account of power and thus becomes a tool for maintaining established power relations
Det civilrättsliga i svensk inkomstskatterätt
No full textThe relationship between tax law and private law has been discussed extensively in the legal sources of Swedish income taxation. However, what is meant by private law has not been elaborated or problematized to any greater extent. The legal sources of Swedish income taxation seem to presuppose private law as something given; an external entity that tax law relates to. In this thesis I set out to critically analyze this premise by using discourse theory and immanent critique. When doing this I depart from a distinction between two different perspectives on private law: substantialism and functionalism. This distinction appears in the private law literature as a way of describing the differences between the continental legal culture and the Nordic legal culture. The former tradition is characterized by substantialism, which means that concepts and rights are seen as having a substance. Consequently, legal problems are primarily solved by making deductions from legal concepts. The latter tradition is characterized by functionalism, according to which concepts are seen as relative. Legal problems are solved by balancing different interests and by regarding the consequences of different solutions. In my thesis I show that the treatment of private law within Swedish income taxation is dominated by substantialism. I problematize this treatment of private law by showing that private law concepts and private law rights to a large extent can be understood in contradictory ways. Consequently, the reference to private law can support contradictory solutions to tax law problems. I further on show how the understanding of the relationship between tax law and private law changes when private law is addressed through a functionalistic perspective instead. This perspective is underpinned by pragmatism and strives to make visible the underlying ideological interests that are being reproduced and protected through the reference to private law when solving tax law problems
The Law of Housing Inequality: A theoretical exploration
No full textDifferences in the quality, size and location of people’s homes are often linked to differences in individuals’ economic status. This disparity in housing is known as housing inequality. The article displays how the interplay between law and economics enables and enhances housing inequality. The concept of “the law of housing inequality” is introduced to demarcate an object for further research. The article argues that housing inequality is a necessary feature of the neoliberal economic paradigm, but not necessary in relation to other paradigms. Addressing the problem of housing inequality therefore requires a holistic view of the legal-economic system
Rätt inkomstskattesubjekt. Med inriktning på vinster vid avyttring av tillgångar.
No full textFrågan om vem som ska beskattas för en viss inkomst har getts förvånansvärt litet utrymme i den svenska inkomstskattelagstiftningen. Just vinster vid avyttring av tillgångar har i stort sett inte heller uppmärksammats i vare sig rättspraxis eller doktrin. Min avsikt är därför undersöka och föreslå lösningar på ett antal typfall där det blir problematiskt att utreda vem som är rätt skattesubjekt för vinster vid avyttring av tillgångar. Bl.a. behandlar jag avyttringar genom en bulvan, avyttringar där någon annan än säljaren erhåller köpeskillingen och avyttringar av s.k. etableringsrätter. Eftersom explicit lagreglering saknas består en svårighet i att finna normativt stöd för den ena eller andra lösningen. Genom en studie i hur förvärvsinkomster och aktieutdelning har knutits an till olika subjekt i rättspraxis och doktrin har jag kunnat fastställa inom vilka ramar som inkomstallokeringen har att hålla sig med hänsyn till legalitetsprincipen. Inom dessa ramar har jag därefter låtit lösa varje enskilt problem genom en avvägning av fiskala intressen, skatterättslig systematik och förutsebarhet
Det civilrättsliga i svensk inkomstskatterätt
Get PDFThe relationship between tax law and private law has been discussed extensively in the legal sources of Swedish income taxation. However, what is meant by private law has not been elaborated or problematized to any greater extent. The legal sources of Swedish income taxation seem to presuppose private law as something given; an external entity that tax law relates to. In this thesis I set out to critically analyze this premise by using discourse theory and immanent critique. When doing this I depart from a distinction between two different perspectives on private law:
substantialism and functionalism. This distinction appears in the private law literature as a way of describing the differences between the continental legal culture and the Nordic legal culture. The former tradition is characterized by substantialism, which means that concepts and rights are seen as having a substance. Consequently, legal problems are primarily solved by making deductions from legal concepts. The latter tradition is characterized by functionalism, according to which concepts are seen as relative. Legal problems are solved by balancing different interests and by regarding the consequences of different solutions. In my thesis I show that the treatment of private law within Swedish income taxation is dominated by substantialism. I problematize this treatment of private law by showing that private law concepts and private law rights to a large extent can be understood in contradictory ways. Consequently, the reference to private law can support contradictory solutions to tax law problems. I further on show how the understanding of the relationship between tax law and private law changes when private law is addressed through a functionalistic perspective instead. This perspective is underpinned by pragmatism and strives to make visible the underlying ideological interests that are being reproduced and protected through the reference to private law when solving tax law problems
Allokering av kapitalvinst vid partssuccession – Ett förslag till lösning utifrån inkomstskatterättens systematik
No full textArtikeln handlar om vem som ska beskattas för en kapitalvinst vid partssuccession. Utgångspunkt tas i två kammarrättsavgöranden vari säljaren av en tillgång hade låtit annan part träda i sitt ställe, vilket var tillåtet enligt en klausul i försäljningsavtalet. Frågan var vem av den ursprunglige säljaren och den nye avtalsparten som skulle inkomstbeskattas för kapitalvinsten
The Law of Housing Inequality : A theoretical exploration
No full textDifferences in the quality, size and location of people’s homes are often linked to differences in individuals’ economic status. This disparity in housing is known as housing inequality. The article displays how the interplay between law and economics enables and enhances housing inequality. The concept of “the law of housing inequality” is introduced to demarcate an object for further research. The article argues that housing inequality is a necessary feature of the neoliberal economic paradigm, but not necessary in relation to other paradigms. Addressing the problem of housing inequality therefore requires a holistic view of the legal-economic system
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