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Björklund Larsen, LottaORCID iD iconorcid.org/0000-0002-1088-065x
Publications (10 of 11) Show all publications
Björklund Larsen, L., Thoresson, K. & Johannesson, U. (2017). A Thrice-Told Tale: A Collaboration Between The Swedish Tax Agency And Academia. JOTA - Journal of Tax Administration, 3(1), 6-21
Open this publication in new window or tab >>A Thrice-Told Tale: A Collaboration Between The Swedish Tax Agency And Academia
2017 (English)In: JOTA - Journal of Tax Administration, E-ISSN 2059-190X, Vol. 3, no 1, p. 6-21Article in journal (Refereed) Published
Abstract [en]

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. The collaboration took place between the Swedish Tax Agency and Linköping University, and this story is told from the perspective of three researchers: Lotta, Karin and Ulf. It was a successful course. However, this is not just a story about collaboration between academia and tax authority, but also one about how interdisciplinary approaches can create new knowledge. We argue that, due to our different backgrounds, and diverse interests and resources, the collaboration also gave us new insights into our daily research and analytic work. Our experience can perhaps inspire other collaborations between academia and tax administration.

Place, publisher, year, edition, pages
Exeter, UK: University of Exeter Business School, 2017
National Category
Social Sciences Interdisciplinary
Identifiers
urn:nbn:se:liu:diva-138451 (URN)
Available from: 2017-06-16 Created: 2017-06-16 Last updated: 2018-05-14Bibliographically approved
Björklund Larsen, L. (2015). ‘Common sense‘ at the Swedish Tax Agency.: Transactional boundaries separating taxable and tax-free income.. Critical Perspectives on Accounting, 31, 1-23
Open this publication in new window or tab >>‘Common sense‘ at the Swedish Tax Agency.: Transactional boundaries separating taxable and tax-free income.
2015 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 31, p. 1-23Article in journal (Refereed) Published
Abstract [en]

How does a tax collecting agency distinguish between taxable and tax-free income when the law says that all that all exchanges having value, regardless of compensationmode, are seen to constitute income? ‘‘By using our common sense’’ proposed one of the Swedish Tax Agency’s legal experts. Common sense is here used as a frame for the boundary work that the Agency engage in-based on legislation, courtroom decisions, and praxis-while it pays attention to what Swedish taxpayers see as legitimate to tax. Six transactional boundaries are proposed that in different constellations distinguish the taxable trade from a helping hand. The analysis is based on an ethnography of publicly available documentation, rules, and regulations regarding income tax at the Agency’s website. An ethnographic approach to these documents that are available to all taxpayers represents an apprehension of, and empathy for, the analytical concerns of both Agency and taxpayers. These documents represent the Agency as a collective of voices with a diligent aim to convey the same message for all taxpayers.

Place, publisher, year, edition, pages
Elsevier, 2015
Keywords
Income taxation, Boundary work, Sweden, Interpretation of law, Common sense
National Category
Social Anthropology
Identifiers
urn:nbn:se:liu:diva-119624 (URN)10.1016/j.cpa.2015.04.003 (DOI)000360874400006 ()
Projects
The Swedish Tax Dynamics. Values and Practices at The Swedish Tax Agency and The Economization of Society (RJ S10-1308:1)
Funder
Riksbankens Jubileumsfond, S10-1308:1
Note

Funding: Riksbankens Jubileumsfond through the program "Organizing Markets"; Riksbankens Jubileumsfond in the project "Swedish Tax Dynamics. Values and Practices at The Swedish Tax Agency and The Economization Of Society"

Available from: 2015-06-23 Created: 2015-06-23 Last updated: 2017-12-04Bibliographically approved
Björklund Larsen, L. (2015). Recension: Economic sociology: An introduction. Azarian, Reza, Adel Daoud och Bengt Larsson (red.) [Review]. Sociologisk forskning, 52(2), 183-185
Open this publication in new window or tab >>Recension: Economic sociology: An introduction. Azarian, Reza, Adel Daoud och Bengt Larsson (red.)
2015 (English)In: Sociologisk forskning, ISSN 0038-0342, Vol. 52, no 2, p. 183-185Article, book review (Other academic) Published
Abstract [en]

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Place, publisher, year, edition, pages
SOCIOLOGISK FORSKNING, 2015
National Category
Other Social Sciences
Identifiers
urn:nbn:se:liu:diva-120669 (URN)000358107800006 ()
Available from: 2015-08-20 Created: 2015-08-20 Last updated: 2017-12-04
Björklund Larsen, L. (2014). När svarta köp blir grå (1ed.). In: Jenny Björkman, Björn Fjaestad & Susanna Alexius (Ed.), Alla dessa marknader.: RJ:s årsbok, 2000-1029 ; 2014/2015 (pp. 87-96). Göteborg: Makadam
Open this publication in new window or tab >>När svarta köp blir grå
2014 (English)In: Alla dessa marknader.: RJ:s årsbok, 2000-1029 ; 2014/2015 / [ed] Jenny Björkman, Björn Fjaestad & Susanna Alexius, Göteborg: Makadam , 2014, 1, p. 87-96Chapter in book (Refereed)
Abstract [sv]

Vinster i välfärden, slagsmål i taxiköerna och friskolor som går i konkurs - den så kallade marknaden tycks inte klara sig utan gränssättning och organisering. Utblickar av forskare i företagsekonomi, statsvetenskap och socialt arbete. Med en färsk opinionsundersökning. Riksbankens Jubileumsfonds årsbok 2014/2015

Place, publisher, year, edition, pages
Göteborg: Makadam, 2014 Edition: 1
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-113653 (URN)978-91-7061-642-6 (ISBN)
Funder
Riksbankens Jubileumsfond
Available from: 2015-01-27 Created: 2015-01-27 Last updated: 2015-02-04Bibliographically approved
Björklund Larsen, L. (2014). Skatteverkets analyshandbok. Solna
Open this publication in new window or tab >>Skatteverkets analyshandbok
2014 (Swedish)Report (Other (popular science, discussion, etc.))
Place, publisher, year, edition, pages
Solna: , 2014
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-113655 (URN)
Available from: 2015-01-27 Created: 2015-01-27 Last updated: 2015-02-04
Björklund Larsen, L. & Gunnarsson, Å. (2014). The Fiscal State and Social Citizenship II. [Review]. Skattenytt, 64(7-8), 587-589
Open this publication in new window or tab >>The Fiscal State and Social Citizenship II.
2014 (Swedish)In: Skattenytt, Vol. 64, no 7-8, p. 587-589Article, book review (Other (popular science, discussion, etc.)) Published
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-113656 (URN)
Funder
Riksbankens Jubileumsfond
Available from: 2015-01-27 Created: 2015-01-27 Last updated: 2015-02-04
Björklund Larsen, L. (2013). Buy or barter? Illegal yet licit purchases of work in contemporary Sweden. Focaal: European Journal of Anthropology, 2013(66), 75-87
Open this publication in new window or tab >>Buy or barter? Illegal yet licit purchases of work in contemporary Sweden
2013 (English)In: Focaal: European Journal of Anthropology, ISSN 0920-1297, E-ISSN 1558-5263, Vol. 2013, no 66, p. 75-87Article in journal (Refereed) Published
Abstract [en]

This article explores the tensions between buying and bartering a ser vice in contemporary Sweden by analyzing the acceptable purchase of svart arbete —informal exchanges of work. It is a commonplace phenomenon, but also widely debated, as it is seen as detrimental to welfare society, eroding taxpaying morals and solidarity with fellow citizens. Settling the svart deal with money makes the links to market and state domains more pertinent. Even cash-settled deals are therefore often referred to as barters to create a reverse disentanglement, away from the formal market and moved closer to the realm of social exchanges. The informants express a verbal creativity in a joking manner. Exploring synonyms and metaphors reveals the informality, but the talk also shows that, as exchanges, they are part of everyday life. The article thus describes how illegal yet licit exchanges of work are articulated.

Place, publisher, year, edition, pages
Oxford: Berghahn Books, 2013
Keywords
barter, informal economy, metaphors, money, Sweden
National Category
Social Anthropology
Identifiers
urn:nbn:se:liu:diva-99418 (URN)10.3167/fcl.2013.660108 (DOI)
Projects
Att organisera marknader
Funder
Riksbankens Jubileumsfond, M2007-0244:1-PK
Available from: 2013-10-17 Created: 2013-10-17 Last updated: 2017-12-06
Björklund Larsen, L. (2013). Moulding Knowledge into a Legal Complex: Para-ethnography at the Swedish Tax Agency. Journal of Business Anthropology, 2(2), 209-231
Open this publication in new window or tab >>Moulding Knowledge into a Legal Complex: Para-ethnography at the Swedish Tax Agency
2013 (English)In: Journal of Business Anthropology, ISSN 2245-4217, Vol. 2, no 2, p. 209-231Article in journal (Refereed) Published
Abstract [en]

The foundation of a functioning welfare state is a tax system that is widely accepted and considered to be fair and legitimate. How and by what means a tax collecting agency interprets the laws are thus seen to have an impact on taxpayers’ willingness to pay. This article addresses the various practices, knowledge and forms of data that the Swedish Tax Agency applies in a risk assessment project, against a background of the Agency’s on-going endeavour for legitimacy. This article shows how its methods not only entail taking account of massive amounts of Tax Agency regulations, research, and statistical results to follow, but also reveals how stories, hunches and examples from media and everyday life coalesce to affect those methods. So, too, with the ethnographer’s role: how is she to deal with knowledge production within a governmental organization whose employees read, and also learn from, what she writes.

Place, publisher, year, edition, pages
Köpenhamn: , 2013
Keywords
Taxes, fiscal anthropology, legitimacy, methodolo gy, bureaucracy, Sweden
National Category
Social Anthropology
Identifiers
urn:nbn:se:liu:diva-104196 (URN)
Projects
Swedish Tax Dynamics. Values and Practices at The Swedish Tax Agency and The Economization of Society
Funder
Riksbankens Jubileumsfond
Available from: 2014-02-10 Created: 2014-02-10 Last updated: 2014-02-17Bibliographically approved
Björklund Larsen, L. (2013). The making of a ‘good deal’: dealing with conflicting and complementary values when getting the car repaired informally in Sweden. Journal of Cultural Economy, 6(4)
Open this publication in new window or tab >>The making of a ‘good deal’: dealing with conflicting and complementary values when getting the car repaired informally in Sweden
2013 (English)In: Journal of Cultural Economy, ISSN 1753-0350, E-ISSN 1753-0369, Vol. 6, no 4Article in journal (Refereed) Published
Abstract [en]

Economic rationality and reciprocal help are values that are often posed as contradictory within exchanges. However, there are instances when these values work in tandem, such as when justifying informal purchases of work, svart arbete, in contemporary Sweden. Svart arbete are omnipresent exchanges in Swedish society, and there are many reasons for performing them. On the one hand, a good deal is part of everyday social life when people help each other. On the other hand, a good deal also reinforces views that economic rationalities are values that do not exclusively adhere to formal markets. This article focuses on the values that construct the ‘good deal’ when getting your car fixed informally. These overlapping and somewhat contradictory values in theory, but commonplace in practice, illustrate how notions of reciprocity and economic calculations interweave and are difficult to entangle one from the other. The ‘good deal’ thus concerns how illegal, yet licit purchases of services are made acceptable when posing them as cheap and simple transactions that simultaneously invoke a realm of closer relations.

Place, publisher, year, edition, pages
Taylor & Francis Group, 2013
Keywords
valuation, informal car repairs, Sweden, economic and social rationality
National Category
Social Anthropology
Identifiers
urn:nbn:se:liu:diva-99420 (URN)10.1080/17530350.2013.827989 (DOI)
Funder
Riksbankens Jubileumsfond
Note

Published online August 22, 2013

Available from: 2013-10-17 Created: 2013-10-17 Last updated: 2017-12-06Bibliographically approved
Björklund Larsen, L. (2012). Cleaning (in) the Swedish Black Market. Anthropology in Action, 19(1), 8-21
Open this publication in new window or tab >>Cleaning (in) the Swedish Black Market
2012 (English)In: Anthropology in Action, ISSN 0967-201X, E-ISSN 1752-2285, Vol. 19, no 1, p. 8-21Article in journal (Refereed) Published
Abstract [en]

Hiring home cleaning is a contested phenomenon in Sweden and increasingly so when informally recompensed. During the last decade, pigdebatten (the maid debate), a proposal for subsidized, paid home cleaning has divided the public debate along political lines as well as in terms of gender and class. Drawing on the historical notions of what type of work an economy includes (and excludes), this article addresses the contestation of paid home cleaning as a transaction of work. How do buyers negotiate and justify svart (black market) cleaning as an acceptable transaction in time and space when separating the public from the private? This case study is based on interviews with a group of women indicted for having bought cleaning services from an immigrant without a working permit, a case that created a heated media debate in 2003 and 2004.

Place, publisher, year, edition, pages
Berghahn, 2012
Keywords
cleaning, domestic services, exchanges, informal work, ‘pigdebatten’, Sweden, svart informellt arbete, städning, pigdebatten, Sverige
National Category
Social Anthropology
Identifiers
urn:nbn:se:liu:diva-81402 (URN)10.3167/aia.2012.190103 (DOI)
Available from: 2012-09-13 Created: 2012-09-13 Last updated: 2017-12-07
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-1088-065x

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