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Eliminating the secondary earner bias: Policy lessons from the introduction of partial individual taxation in Sweden in 1971
Umeå universitet, Samhällsvetenskapliga fakulteten, Juridiskt forum. (FairTax)ORCID-id: 0000-0001-7348-2766
Umeå universitet, Samhällsvetenskapliga fakulteten, Juridiskt forum. (FairTax)ORCID-id: 0000-0002-5434-7304
2017 (engelsk)Inngår i: Nordic Tax Journal, E-ISSN 2246-1809, Vol. 1, nr 1, s. 89-99Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

This paper examines the different elements included in the Swedish partial individual taxation reform in 1971. The purpose is to identify what policy lessons this reform holds for contemporary tax policy in the European Union member states that currently apply joint tax and benefit provisions. Even though contemporary circumstances have changed in relation to the historical context for Swedish reform, the common strand is that the provisions create both inactivity incentives on the labor market and low income traps for secondary earners. We suggest that a shift to individual taxation should be a part of family and social policies that promote gender equality, and that in turn should be consolidated within a sustainable idea about tax fairness.

sted, utgiver, år, opplag, sider
De Gruyter Open, 2017. Vol. 1, nr 1, s. 89-99
Emneord [en]
Sweden, secondary earner bias, tax reform, individual/joint taxation, tax design
HSV kategori
Identifikatorer
URN: urn:nbn:se:umu:diva-139350DOI: 10.1515/ntaxj-2017-0006OAI: oai:DiVA.org:umu-139350DiVA, id: diva2:1140241
Forskningsfinansiär
EU, Horizon 2020, 649439Tilgjengelig fra: 2017-09-11 Laget: 2017-09-11 Sist oppdatert: 2023-11-14bibliografisk kontrollert

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Gunnarsson, ÅsaEriksson, Martin

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