Yvette Lind – författare
1 708 kr
Skickas inom 5-8 vardagar
395 kr
Läs direkt efter köp
This book provides methodological and theoretical research tools from various disciplines such as law, economics and sociology. It considers, among other research questions, the disciplinary boundaries surrounding taxation, citizenship and democracy; the taxation of migrants in an era of globalization; and the role of procedural safeguards in legitimizing the use of automated risk management systems. Featuring contemporary case studies from the perspectives of taxpayers, legislators and tax administrations, it presents new perspectives on capital migration, social security and noncitizen farmworkers, as well as cooperative compliance policies in Nordic countries.
Examining the tax systems of a number of countries across the globe, this book is an essential resource for scholars of constitutional and administrative law, economics of social policy, inequality, tax law and fiscal policy, and welfare states. It will also be a helpful resource for students in these disciplines.
497 kr
Skickas
Problems which are discussed include,for instance, mobile workers (such as artists, athletes, researchers and academics),cross-border working in two or more states at the same time, lacking predictability when anticipating tax- and social security contributions and inadequate coherence and congruence between the tax- and social security systems of the studied states. De lege ferenda proposals are discussed in order to relieve, or lessen, these problems, e.g. Lex Öresund a more extensive proposal aimed to function as an additional supplement to the existing Nordic treaty (in order to supplement the Öresund treaty).
Yvette Lind is a researcher and lecturer at the Department of Law, Umeå University