{"id":427,"date":"2020-04-12T20:18:07","date_gmt":"2020-04-12T18:18:07","guid":{"rendered":"https:\/\/www.lottabjorklundlarsen.se\/?page_id=427"},"modified":"2024-12-19T17:14:38","modified_gmt":"2024-12-19T16:14:38","slug":"articles","status":"publish","type":"page","link":"https:\/\/www.lottabjorklundlarsen.se\/en\/articles\/","title":{"rendered":"Articles"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row row_height_percent=&#8221;23&#8243; back_color=&#8221;color-wayh&#8221; back_image=&#8221;537&#8243; parallax=&#8221;yes&#8221; overlay_color=&#8221;color-wayh&#8221; overlay_alpha=&#8221;5&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243;][vc_column column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/1&#8243; mobile_height=&#8221;340&#8243;][vc_gallery el_id=&#8221;gallery-293948&#8243; gutter_size=&#8221;3&#8243; screen_lg=&#8221;1000&#8243; screen_md=&#8221;600&#8243; screen_sm=&#8221;480&#8243; single_overlay_opacity=&#8221;50&#8243; single_padding=&#8221;2&#8243;][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;3&#8243; bottom_padding=&#8221;5&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;4&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; el_class=&#8221;inverted-device-order&#8221;][vc_column column_width_percent=&#8221;100&#8243; position_horizontal=&#8221;left&#8221; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;4&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/6&#8243;][vc_empty_space empty_h=&#8221;0&#8243;][vc_custom_heading text_color=&#8221;color-wvjs&#8221; heading_semantic=&#8221;h6&#8243; text_size=&#8221;h5&#8243;]<strong><a href=\"https:\/\/www.lottabjorklundlarsen.se\/en\/research\/\">Research<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.lottabjorklundlarsen.se\/en\/books\/\"><strong>Books<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.lottabjorklundlarsen.se\/en\/articles\/\"><strong>Articles<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.lottabjorklundlarsen.se\/en\/projects\/\"><strong>Projects<\/strong><\/a>[\/vc_custom_heading][vc_empty_space empty_h=&#8221;3&#8243;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h1&#8243;]<span class=\"font-341669\">Articles<\/span>[\/vc_custom_heading][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243; uncode_shortcode_id=&#8221;142305&#8243; text_color_type=&#8221;uncode-palette&#8221;]<\/p>\n<h4><a href=\"http:\/\/www.skattenytt.se\">Shaping Tomorrow&#8217;s Taxation: Why Sweden Needs an Interdisciplinary Research Center<\/a><\/h4>\n<p>2024 Bj\u00f6rklund Larsen, Lotta, C\u00e9cile Brokenlind, \u00c5sa Hansson and Teresa Simon-Almendal. <em>Skattenytt, <\/em>pp. 647-660.[\/vc_custom_heading][vc_column_text uncode_shortcode_id=&#8221;109188&#8243;]There is a need to adapt the Swedish tax system to challenges from new business models based on new technology, globalization, and sustainability requirements. The rapidly changing world, where Sweden is not an isolated player but interacts on a global scale, calls for an in-depth analysis of how to design a sustainable and legitimate tax system that finances our future public welfare. The need to reform the Swedish tax system is not new, several proposals have been presented. However, this is the first time that the creation of an interdisciplinary research group featuring a broad range of competences is proposed, involving public finance, technical competences, anthropology and legal dogmatics. In this article, we argue for the need to create an interdisciplinary tax research center and report on an inspiring international workshop \u201cTaxation and the Rule of Law in a digital world: How, where, and by whom?\u201d held at the Pufendorf Institute in Lund, April 2024.[\/vc_column_text][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243; uncode_shortcode_id=&#8221;105312&#8243; text_color_type=&#8221;uncode-palette&#8221;]<\/p>\n<h4><span lang=\"EN-US\"><a href=\"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/17530350.2023.2191624?src=\">Ethnographic Interventions and Thought Paradigms at a Governmental Revenue Service<\/a> <\/span><\/h4>\n<p>2023 Bj\u00f6rklund Larsen, Lotta. <i>Journal of Cultural Economy.<\/i> Published online: 03.07.2023.[\/vc_custom_heading][vc_column_text uncode_shortcode_id=&#8221;853447&#8243;]This article addresses the rise and fall of ethnography as a methodology at the Swedish Tax Agency based on following a risk assessment project for three years. The Agency is an interesting institution to study as it is one of the most revered public bureaucracies in the country, despite having to collect one of the highest amounts of income taxes in the world. Strategies to increase taxpayer compliance and tax collector legitimacy follow theories and methods applied in research but are also limited to budgets and organizational structures. This article suggests that three sets of \u2018thought paradigms\u2019 existed at the Agency: legality, quantification and para-ethnography. When insights from these clashed, the Agency\u2019s strategies for legitimacy were challenged and even threatened. To the ethnographer\u2019s chagrin, the Agency\u2019s initial interest in ethnographic methods was instead quelled when the result of this risk assessment project was presented.[\/vc_column_text][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243; uncode_shortcode_id=&#8221;590127&#8243; text_color_type=&#8221;uncode-palette&#8221;]<\/p>\n<h4><span lang=\"EN-US\"><a href=\"https:\/\/anthrosource.onlinelibrary.wiley.com\/doi\/full\/10.1002\/sea2.12269\">Game of Tax. Rethinking the relation between redistribution and reciprocity through a Georgian tax lottery<\/a><\/span><\/h4>\n<p>2022 Bj\u00f6rklund Larsen, Lotta. <i>Economic Anthropology<\/i> 10(1), pp. 100-111.<\/p>\n<p>[\/vc_custom_heading][vc_column_text uncode_shortcode_id=&#8221;189570&#8243;]The purpose of a tax lottery is to formalize transactions and motivate consumers to ask for a receipt qua lottery ticket in order to ensure that businesses pay taxes due. Tax lotteries thus have a dual function: more revenue is collected from businesses, and consumers do soft policing work while also having a chance to win. This article is a Schumpeterian analysis of a\u00a0failed tax lottery in the country of Georgia\u2019s rapid yet shaky political and economic development. Drawing on anthropological research studying taxation and gambling,as it provides an inlet into how Georgians regard their society. Theoretically, this study also\u00a0provided an opportunity to rethink the relation between redistribution and reciprocity, and I argue that to understand how citizens accept the redistribution oftaxation, we have to attend to its reciprocal qualities.[\/vc_column_text][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243; uncode_shortcode_id=&#8221;168748&#8243; text_color_type=&#8221;uncode-palette&#8221;]<\/p>\n<h4><span lang=\"EN-US\"><a href=\"https:\/\/www.berghahnjournals.com\/view\/journals\/jla\/5\/1\/jla050104.xml\">Tax Compliance Dancing. The Importance of Time and Space in Taxing Multinational Corporations<\/a> <\/span><\/h4>\n<p>2021 Bj\u00f6rklund Larsen, Lotta and Benedicte Br\u00f8gger. <i>Journal of Legal Anthropology<\/i> Vol 5(1), pp. 85-109.[\/vc_custom_heading][vc_column_text]Tax administrations struggle to control large multinational enterprises\u2019 (MNEs) tax planning, avoidance and general evasion, whereas MNEs grapple with the problem of having to comply with widely divergent national tax systems. As a response, tax administrations invent forms of collaboration such as the co-operative compliance model. In this article we compare two compliance projects in Norway and Sweden and elaborate on Valerie Braithwaite&#8217;s seminal concept of tax compliance as a \u2018dance\u2019 between tax administrations and taxpayers.[\/vc_column_text][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><a href=\"https:\/\/oxfordre.com\/anthropology\/view\/10.1093\/acrefore\/9780190854584.001.0001\/acrefore-9780190854584-e-520\">Taxation <\/a><\/h4>\n<p>2021 Bj\u00f6rklund Larsen, Lotta and Karen Boll. Oxford Research Encyclopedia of Anthropology.[\/vc_custom_heading][vc_column_text]This encyclopedic entry takes its outset that taxation is in dire need of a critical perspective on its human consequences, its social impact, and how it is culturally shaped. Karen Boll and I outline how an emerging anthropology of taxation can address these issues.<\/p>\n<p>We argue that an anthropology of taxation opens a host of interconnected issues at the nexus of states, markets, and citizenship. It focuses on money, work, and ownership; notions of fairness and honesty or avoidance and evasion; the politics of regulation and redistribution; and the balance between taking responsibility for oneself and for others, to name a few. Ethnographic studies of taxation can depict how various stakeholders in the tax arena shape and are shaped by taxation and can illustrate how subjects of taxation\u2014residents, businesses, communities, and societies\u2014through their view on and practices of taxation, negotiate their relation to the state and to other beneficiaries. Read it![\/vc_column_text][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><a href=\"https:\/\/skattenytt.se\/wp-content\/uploads\/2020\/03\/LBjorklundLarsen_SN2020nr4.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><b>Skatteantropologi. Ett nytt vetenskapligt perspektiv p\u00e5 ett klassiskt f\u00e4lt. <\/b><\/a><\/h4>\n<p>2020 Bj\u00f6rklund Larsen, Lotta. <i>Skattenytt <\/i>4, 153-171.[\/vc_custom_heading][vc_column_text]Denna artikel beskriver vilken kunskap och insikter antropologer kan bidra med till skatteforskningen. Artikeln introducerar det antropologiska perspektivet, de etnografiska metoder vi anv\u00e4nder och ger ett smakprov p\u00e5 antropologisk forskning om beskattning fr\u00e5n v\u00e4rldens alla h\u00f6rn.[\/vc_column_text][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><a href=\"https:\/\/doi.org\/10.1177\/2053951719867349\" target=\"_blank\" rel=\"noopener noreferrer\"><b>Editorial: How should we theorize algorithms? Five common tropes in analyzing algorithmic normativities. <\/b><\/a><\/h4>\n<p>2019 Lee, Francis &amp; Bj\u00f6rklund Larsen, Lotta. <i>Big Data &amp; Society<\/i>. Published August 13.[\/vc_custom_heading][vc_row_inner][vc_column_inner width=&#8221;1\/1&#8243;][vc_column_text]We bring analytical awareness of how algorithms are theorized in society and culture especially attending to algorithms normative impact and how they thus shape society. We propose a nuanced discussion to how social scientists think about algorithms in relation to five theoretical ideal types. [\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><a href=\"https:\/\/doi.org\/10.1177\/2053951719858751\"><b>Recalibrating Counting and Accounting Practices: Dealing with Algorithmic Output in Public and Private.<\/b><\/a><\/h4>\n<p>2019 Dudhwala, Farzana &amp; Bj\u00f6rklund Larsen, Lotta. <i>Big Data &amp; Society<\/i>. Published July 17.[\/vc_custom_heading][vc_row_inner][vc_column_inner width=&#8221;1\/1&#8243;][vc_column_text]Humans just do not use algorithmic results. In this article we address the interaction between algorithmic outputs and the humans engaging with them by drawing on studies of two distinct empirical fields \u2013 self-quantification and audit controls of taxpayers. We introduce the concept of recalibration to understand the practices and processes involved in this interaction.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><a href=\"https:\/\/archive.intereconomics.eu\/year\/2019\/3\/taxing-large-businesses-cooperative-compliance-in-action\/search\/oats\/0\/\"><b>Taxing Large Businesses: Co-operative compliance in action.<\/b><\/a><\/h4>\n<p>2019 Bj\u00f6rklund Larsen, Lotta &amp; Oats, Lynne. <i>Intereconomics: Review of European Economic Policy <\/i>54(3), pp. 165-170.[\/vc_custom_heading][vc_row_inner][vc_column_inner width=&#8221;1\/1&#8243;][vc_column_text]Summing up a large comparative research project, this article presents key features of the OECD promoted cooperative compliance model (a collaboration between tax administrations and MNE\u2019s) in its practical implementation and operation. We propose seven universal dimensions of practice based on a qualitative comparison of cooperative compliance programmes in six Northern European jurisdictions. [\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><a href=\"http:\/\/jota.website\/index.php\/JoTA\/article\/view\/217\" target=\"_blank\" rel=\"noopener noreferrer\"><b>What tax morale? A moral anthropological on a Swedish Cooperative Compliance initiative.<\/b><\/a><\/h4>\n<p>2019 Bj\u00f6rklund Larsen, Lotta. <i>JOTA &#8211; Journal of Tax Administration<\/i>. Vol 5(1)[\/vc_custom_heading][vc_row_inner][vc_column_inner width=&#8221;1\/1&#8243;][vc_column_text]This article explores stakeholders\u2019 moral reasoning in order to illuminate on the contradiction between the \u201csuccessful\u201d Swedish Tax Agency and the \u201cfailure\u201d of a project aiming to make multinational corporations collaborate with the Agency. Borrowing from Didier Fassin\u2019s moral anthropological approach make this failure more understandable.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><b>SWEDEN: Failure of a Cooperative Compliance Project?<\/b><\/h4>\n<p>2018 Bj\u00f6rklund Larsen, Lotta. In Emer Mulligan &amp; Lynne Oats (eds.) <i>Contemporary Issues in Tax Research: Volume 3.<\/i>[\/vc_custom_heading][vc_row_inner][vc_column_inner width=&#8221;1\/1&#8243;][vc_column_text]This chapter follows a Swedish cooperative compliance project introduced in 2011 and its modified relaunch in 2014. The Swedish Tax Agency proposed a project that carried with it international success stories from similar projects, but in the Swedish version and context met with strong resistance. The article proposes eight aspects that have to be paid attention to when implementing cooperative compliance initiatives.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><a href=\"https:\/\/www.tandfonline.com\/doi\/abs\/10.1080\/17530350.2017.1323228?journalCode=rjce20\" target=\"_blank\" rel=\"noopener noreferrer\"><b>Mind the (tax) gap: An ethnography of a number.<\/b><\/a><\/h4>\n<p>2017 Bj\u00f6rklund Larsen, Lotta. <i>Journal of Cultural Economy. <\/i>Vol 10(5), pp. 419-433.[\/vc_custom_heading][vc_row_inner][vc_column_inner width=&#8221;1\/1&#8243;][vc_column_text]Assessing tax gap numbers is a challenge, communicating them is even more fickle. This article describes the perils of calculating the Swedish tax gap number and reveals examples of its careless usage by various Swedish stakeholders. It is an example of a number that performs a dual function: on the one hand mobilizing people\u2019s morals and subsequent commitments and on the other hand measuring such commitments.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><a href=\"http:\/\/jota.website\/index.php\/JoTA\/article\/view\/122\" target=\"_blank\" rel=\"noopener noreferrer\"><b>A thrice-told tale: A collaboration between the Swedish Tax Agency and Academia.<\/b><\/a><\/h4>\n<p>2017 Bj\u00f6rklund Larsen, Lotta, Ulf Johannesson and Karin Thoresson. <i>JOTA &#8211; Journal of Tax Administration.<\/i> Vol 3(1).[\/vc_custom_heading][vc_row_inner][vc_column_inner width=&#8221;1\/1&#8243;][vc_column_text]This is the story of a collaborative project involving the creation, development and teaching of a course on qualitative research, which was designed for all Swedish Tax Agency analysts. This is not just a story about collaboration between academia and tax authority, but also one about how interdisciplinary approaches creates new knowledge.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><b><a href=\"https:\/\/www.sciencedirect.com\/science\/article\/pii\/S1045235415000520\" target=\"_blank\" rel=\"noopener noreferrer\">\u2018Common sense\u2018 at the Swedish Tax Agency. Transactional boundaries separating taxable and tax-free income.<\/a> <\/b><\/h4>\n<p>2015 Bj\u00f6rklund Larsen, Lotta. <i>Critical Perspectives on Accounting<\/i>. Vol 31, September 2015, pp. 75-89.<b><\/b>[\/vc_custom_heading][vc_row_inner][vc_column_inner width=&#8221;1\/1&#8243;][vc_column_text]How does a tax collecting agency distinguishes between taxable and tax-free income when the law says that all that all exchanges having value constitutes income? \u2019Common sense\u2019 is here used as a frame for the boundary work that the Agency engage in, based on legislation, courtroom decisions, and praxis-while paying attention to societal legitimacy.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><a href=\"https:\/\/www.rj.se\/globalassets\/rj-arsbocker\/2014-15_alla_dessa_marknader.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><b>N\u00e4r svarta k\u00f6p blir gr\u00e5.<\/b><\/a><\/h4>\n<p>2014. In Jenny Bj\u00f6rkman, Bj\u00f6rn Fjaestad &amp; Susanna Alexius (eds.) <i>Alla dessa marknader. RJ:s \u00e5rsbok 2014\/2015. <\/i>G\u00f6teborg: Makadam f\u00f6rlag, pp. 87-96.[\/vc_custom_heading][vc_row_inner][vc_column_inner width=&#8221;1\/1&#8243;][vc_column_text]Det \u00e4r ingen hemlighet att svartk\u00f6p \u00e4r olagligt. \u00c4nd\u00e5 existerar en kvittofri marknad, som n\u00e4stan h\u00e4lften av alla svenskar utnyttjar. Ett s\u00e4tt att legitimera svarta tj\u00e4nster \u00e4r att flytta k\u00f6pet fr\u00e5n marknaden till en intimare, privat sf\u00e4r.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><a href=\"https:\/\/www.berghahnjournals.com\/view\/journals\/focaal\/2013\/66\/focaal660108.xml\" target=\"_blank\" rel=\"noopener noreferrer\"><b>Buy or Barter. Illegal yet licit purchases of work in contemporary Sweden<\/b><\/a><\/h4>\n<p>2013 Bj\u00f6rklund Larsen, Lotta. <i>Focaal. Journal of Global and Historical Anthropology <\/i>Vol. 66<i>,<\/i> pp. 75-87.[\/vc_custom_heading][vc_row_inner][vc_column_inner width=&#8221;1\/1&#8243;][vc_column_text]This article explores the tensions between buying and bartering in contemporary Sweden by analyzing the acceptable purchase of informal work. A commonplace phenomenon, but also widely debated, as it is seen as detrimental to welfare society, eroding taxpaying morals and solidarity with fellow citizens.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><a href=\"https:\/\/rauli.cbs.dk\/index.php\/jba\/article\/view\/4159\" target=\"_blank\" rel=\"noopener noreferrer\"><b>Molding knowledge into a legal complex. A para-ethnography at the Swedish Tax Agency.<\/b><\/a><\/h4>\n<p>2013 Bj\u00f6rklund Larsen, Lotta. <i>Journal of Business Anthropology. <\/i>Vol 2(2), pp. 209-231.[\/vc_custom_heading][vc_row_inner][vc_column_inner width=&#8221;1\/1&#8243;][vc_column_text]Drawing on the notion of legal complex, this article addresses knowledge production at the Swedish Tax Agency\u2019s while it strives for legitimacy. In a para-ethnographic vein, the Agency creates knowledge about taxpayers from regulations, research, statistical results, stories, hunches and examples from everyday life including those of the participating observer.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator sep_color=&#8221;,Default&#8221;][vc_custom_heading text_color=&#8221;color-jevc&#8221; heading_semantic=&#8221;h3&#8243; text_size=&#8221;h5&#8243;]<\/p>\n<h4><a href=\"https:\/\/www.lottabjorklundlarsen.se\/wp-content\/uploads\/2020\/04\/att-ge-f%C3%A5-och-ge-igen.pdf\" class=\"mtli_attachment mtli_pdf\"><b>Svarta tj\u00e4nster &#8211; att ge, f\u00e5 och ge igen<\/b><\/a><\/h4>\n<p>2011 Bj\u00f6rklund Larsen, Lotta. I Jacobsson, Kerstin ed. <i>K\u00e4nslan f\u00f6r det allm\u00e4nna. Medborgarnas relation till staten och varandra. <\/i>Ume\u00e5: Borea, pp. 237-266.[\/vc_custom_heading][vc_row_inner][vc_column_inner width=&#8221;1\/1&#8243;][vc_column_text]Svart arbete \u00e4r utbrett i Sverige. Det finns olika uppskattningar av omfattningen av denna samh\u00e4llsekonomiska f\u00f6reteelse och m\u00e5nga tolkningar av orsaken. Omfattningen i Sverige j\u00e4mf\u00f6rt med andra liknande l\u00e4nder har av vissa ansetts vara mindre (Skatteverket 2006:4:493), av andra st\u00f6rre (t.ex. European Commission 2007:284:10; Schneider 1997). De flesta svenskar verkar ha synpunkter p\u00e5 detta samh\u00e4llsfenomen och f\u00f6rklaringarna till det liksom r\u00e4ttf\u00e4rdiganden av det \u00e4r m\u00e5ngfasetterade. En vanlig ekonomisk motivering \u00e4r att \u201ddet \u00e4r billigare\u201d, en mer normativ s\u00e4ger \u201datt alla g\u00f6r det\u201d och en tredje refererar till det som skall diskuteras i detta kapitel \u2013 n\u00e4mligen medborgarnas krav och f\u00f6rv\u00e4ntningar p\u00e5 v\u00e4lf\u00e4rdssamh\u00e4llet.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator sep_color=&#8221;,Default&#8221;][\/vc_column][vc_column width=&#8221;1\/6&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row row_height_percent=&#8221;23&#8243; back_color=&#8221;color-wayh&#8221; back_image=&#8221;537&#8243; parallax=&#8221;yes&#8221; overlay_color=&#8221;color-wayh&#8221; overlay_alpha=&#8221;5&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243;][vc_column column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-427","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Articles - Lotta Bj\u00f6rklund Larsen<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lottabjorklundlarsen.se\/en\/articles\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Articles - Lotta Bj\u00f6rklund Larsen\" \/>\n<meta property=\"og:description\" content=\"[vc_row row_height_percent=&#8221;23&#8243; 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