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Because of their important role in civil society, charities are often granted a special status in national tax legislation. Many charities initiate activities abroad and come in the realm of EU law, for example, because of cross border investments, fundraising activities and competition with foreign charities. Tax legislation for charities is, however, not harmonized in the EU and varies widely. E
This article is based on research performed in Lund on the taxation of women in income tax. This series of two articles deals with the question whether the family or the individual would be the most suitable unit of taxation. This first article analyses this question using welfare economics theory.
The extant research on organizational control builds on the assumption of vertical control – managers are thought to develop orders, rules and norms to control the operating core. Yet it is claimed that work becomes increasingly “knowledge intensive” and that organizations rely heavily for their productivity on the knowledge and creativity of their work force. In this type of “knowledge work,” the
The abiding interest of researchers in the nature of mediated scandals continues to provoke discussions of what this phenomenon actually is, and how it is best researched empirically. This article argues that despite the claims that a modern scandal is manifested mainly through traditional and digital media, a careful analysis of the lived experience of this phenomenon—using in-depth qualitative i
Adverse conditions in childhood manifest in a risk for long-term illness and poor labour market performance in the future and add to future health problems. Children and young people in need of care are particularly vulnerable as their future depends on their parents and family and the legal system as well as on social welfare. By identifying their needs we can develop new and relevant knowledge a
