Mats Tjernberg
Lund University
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Publication
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European Journal of Migration and Law | 2010
Mats Tjernberg
A strict division between the formal economy and the informal economy cannot be made and every economic actor has in certain situations a propensity to engage in informal economic activities. The formal, as well as informal economy may lead to economic growth which is essential for a broad welfare policy, under which social benefits are categorized. A persons economic contribution to a state should entail some possibility of getting economic and social benefits from it. The article shows that a person, who is liable to tax in a state, by staying in its territory, should not be excluded from the social welfare system. There is often a lack of congruence between tax liability and right to residence-based social benefits. A typical example is that of undocumented migrants. Welfare policy is to a large extent governed by a mix of rules linked to taxation, social contributions and social benefits. It could be expected that the policy be well devised, leading to well-coordinated systems. European states having a social policy with roots in a Beveridge model (such as Sweden), should be obliged to integrate undocumented migrants in their social benefit system. Regardless of any declared income they should be part of basic social benefits scheme by virtue of territoriality alone. (Less)
Nordic Tax Journal | 2016
Mats Tjernberg
Abstract Legal certainty is central to taxation decisions. This article describes the current legal situation and discussions in four Nordic countries. Sweden and Finland are specialized in dealing with taxation cases in administrative courts. In Denmark and Norway, no specialization exists in taxation cases. I maintain in this article that legal certainty would benefit from explicit signals from the state about the requirement of special knowledge and unbiasedness in authority and court decisions. These signals could well take the form of specialization in the courts. The need for specialized expertise is particularly extensive in tax law. It is also crucial for the agencies’ officials and judges to be aware that a subjective sense of unbiasedness in decision making does not necessarily mean that the unbiasedness aimed for has been attained. Self-awareness of this kind would ensure that argumentation and grounds for decisions would be made credible and transparent, to the benefit of legal certainty.
Skattenytt; 2011(3), pp 156-167 (2011) | 2011
Mats Tjernberg; John Neway
Skattenytt; (1/2), pp 74-75 (2006) | 2006
Mats Tjernberg
Archive | 2004
Mats Tjernberg
Skattenytt; (1/2), pp 4-14 (2002) | 2002
Mats Tjernberg
Svensk skattetidning; 2017(5), pp 352-366 (2017) | 2017
Mats Tjernberg
Svensk skattetidning; 2017(2), pp 119-129 (2017) | 2017
Mats Tjernberg
Skattenytt; 2017(6), pp 334-337 (2017) | 2017
Mats Tjernberg
Skattenytt; 2017(5), pp 276-287 (2017) | 2017
Mats Tjernberg