School of Behavioural, Social and Legal Sciences

Interdisciplinary seminar in law and economics

Örebro University Library

Örebro University Library

March 28, 2023, at 1.15-4.30 pm
L2449 and online via Zoom


Niclas Virin: What is most important – tax on profit or profit?

Jon Aarum Andersen: Corporate governance: Managers vs. owners and managerial discretion.


Professor Eleonor Kristoffersson, Örebro University

Örebro University has the honor to invite you to an interdisciplinary seminar in law and economics with two prominent speakers, Niclas Virin and Jon Aarum Andersen. Niclas Virin will speak about the be and not to be of corporate tax under the headline “What is most important – tax on profit or profit?”, which is a highly relevant topic when we are moving towards automatization of taxation. Jon Aarum Andersen will speak about the relation between managers and owners from a corporate governance perspective. This is always a relevant issue, but even more important in the current times of recession.

Niclas Virin worked for 20 years mainly in tax administration; first as tax commissioner at the National Tax Agency and then at Allmänna ombudet (AO) where he was the head of the unit. He was tax director and head of the unit for direct taxes at the Swedish National Tax Agency. He has been the Senior Vice President at Svenska Handelsbanken for more than 15 years and a member of the Council for Advance Tax Rulings. He has been the secretary of the governmental inquiries SOU 1975:54 och SOU 1977:86 and an expert in SOU 1993:29, SOU 1998:1 and SOU 2001:25.

Jon Aarum Andersen is professor emeritus and holds two master’s degrees (Master of Business Administration and Master of Social Science) from Norway. He is Doctor of Economics (Ph.D.) from Lund University, Sweden. He has written 14 university level textbooks and has many international research journal publications, in for instance managerial leadership, leadership styles, decision-making and motivation in corporations and other organizations.

The seminar is free of charge and coffee and tea will be available for those who are present at site.