Taxation, Sustainability and EU Capital Markets

My research examines how legal and economic instruments shape the allocation of capital in the European Union, with a particular focus on taxation, sustainability, and EU capital markets regulation. While market forces play a central role in directing investment, unregulated capital allocation often generates outcomes that conflict with broader societal objectives, including sustainability, equality, and long-term economic resilience.

A core part of my research analyses international corporate taxation and corporate reporting as mechanisms to influence firm behaviour and address negative externalities associated with multinational activity. I study how tax rules, accounting standards, and sustainability reporting frameworks interact, and how regulatory design can improve transparency, accountability, and policy effectiveness.

In parallel, my research focuses on EU capital markets law and the institutional design of financial markets. A key strand examines Savings and Investment Accounts (SIAs) as tools to mobilise household savings and channel capital toward productive and sustainable investment. This work analyses how tax incentives, reporting requirements, and market regulation jointly affect investor behaviour, market integration, and capital allocation within the EU.

Across these areas, my research adopts a policy-oriented and data-enabled approach, aiming to support evidence-based EU economic governance. By linking taxation, reporting regulation, and capital markets design, my work contributes to a better understanding of how regulatory frameworks can align private incentives with public policy objectives in the European Union.

I have extensive teaching experience in Swedish and international tax law, and in company law, accounting regulations and sustainability. 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.

Course Director of the follwing courses: Taxation Law 2 (HARG09), International Taxation (HARH11); Corporate Taxation and Sustainability (HARG30), Introduction to Public Law (HARA23).

I serve as Director of Doctoral Studies (Third Cycle) in Business Law.