1. Professor in Public Law at the Department of Law, Gothenburg University , Gothenburg , Sweden
2. Department of Economics and Center for Collective Action Research (CeCAR), University of Gothenburg, and Uppsala Center for Fiscal Studies (UCFS), Uppsala University , Gothenburg , Sweden
3. Professor in Tax Law, Department of Law, Gothenburg University and deputy member of Board for Advanced Tax Rulings, indirect tax , Gothenburg , Sweden