Research output per year
Research output per year
Aggressive tax planning, a subject of increasingly interest in Sweden and abroad, comprises transactions between companies and their owners with the primary drive of eliminating the parties´ tax expenses as far as possible without breaking the law. These strategies has been recognized as serious threats to tax bases of several states, but also as accelerators to the increasingly unequal allocation of resources among the citizens in societies. From a tax law perspective these effects could be criticized based on the equality principle, which is fundamental in most tax systems. Aggressive tax planning is thus a situation when tax law is applied in a manner that gives effects contrary to its fundamental values – a startling situation that requires a critical examination of the law.
My research is taking on the challenge of analyzing law that allow aggressive tax planning, and to present methods and solutions for interpreting, applying and regulating in a way that better than today communicate societal values – equality for example – and which legal effects reflects these values.
I have extensive teaching experience in Swedish and international tax law. I teach at all levels at the LUSEM as well as at the Law Faculty. In addition, I have supervised and examined numerous bechelor and master theses of which several have won awards in national contests.
Being in charge of the seminar series, Lund Tax Acadamy (Lunds skatteakademi) I regulary arranged public tax seminars. As from year 2011 until year 2016 the tax Academy have arranged 30 seminars.
Research output: Contribution to specialist publication or newspaper › Specialist publication article › Popular science
Research output: Book/Report › Book › Research
Research output: Contribution to specialist publication or newspaper › Specialist publication article › Popular science
Research output: Chapter in Book/Report/Conference proceeding › Book chapter › peer-review
Research output: Contribution to journal › Article › peer-review
Sonnerfeldt, A., Hilling, A., Sandell, N. & Vilhelmsson, A.
2019/09/01 → 2022/08/31
Project: Research
Hilling, A., Sandell, N. & Vilhelmsson, A.
2018/01/01 → 2018/01/31
Project: Research
Arvidsson, S., Hilling, A. & Pierce, P.
2018/01/01 → 2018/12/31
Project: Research
2016/01/01 → 2019/06/30
Project: Research
Axel Hilling (Role not specified)
Activity: Talk or presentation › Public lecture/debate/seminar
Axel Hilling (Host) & Richard Croneberg (Organiser)
Activity: Participating in or organising an event › Organisation of workshop/ seminar/ course
Richard Croneberg (Organiser) & Axel Hilling (Host)
Activity: Participating in or organising an event › Organisation of workshop/ seminar/ course
Mats Tjernberg (Keynote/plenary speaker), Axel Hilling (Host) & Richard Croneberg (Organiser)
Activity: Participating in or organising an event › Organisation of workshop/ seminar/ course
Axel Hilling (First/primary/lead supervisor) & Sigrid Hemels (Second supervisor)
Activity: Examination and supervision › Supervision of PhD students