Publications

Search Public Finance Tax scholar: “We should consider introducing 3:12 rules based on the Finnish model” Press releases 2021.09.08 All press releases The so-called 3:12 rules play a crucial role in the taxation of labor and capital incomes. However, different marginal tax rates for labor incomes and dividends do not necessarily have to constitute a problem if the 3:12 rules are well-designed. This is argued by economist Håkan Selin, author of the SNS report The Swedish Dual Income Tax System and the Splitting Rules: Yesterday, Today, and in the Future.

Proposals presented by the EU and the OECD aimed at introducing new taxation on the digital economy risk resulting in double taxation and new opportunities for tax planning. This is argued by law professor Pernilla Rendahl in a new SNS report.