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Sunt förnuft och skattebetalarens kön: Skattebetalarnas förening i 1960-talets sambeskattningsdebatt
Umeå University, Faculty of Arts, Department of historical, philosophical and religious studies.ORCID iD: 0000-0001-8077-6578
2016 (Swedish)In: Scandia, ISSN 0036-5483, Vol. 82, no 2, 70-90 p.Article in journal (Refereed) Published
Abstract [en]

This article examines how the Swedish Taxpayers' Association acted and reacted with regard to the political question of joint or individual taxation in Sweden during the 1960s, addressing how expressions of the taxpayer transformed, how the taxpayer was gendered and how the relationship between state, households and individuals changed. The theoretical and methodological approach is based on Carol Lee Bacchi's use of discourse theory on political issues, focusing on perceptions of gender and taxpaying. Individual taxation was introduced in Sweden in 1971. Through other reforms, such as social security and child care, the Nordic countries laid the foundation for changing the relationships between state and individuals, as well as between the sexes. Previous research has studied different actors who worked for and against the tax reform; however, right-wing organizations are not studied to the same extent as liberal or social democratic organizations. The Swedish Taxpayers' Association is characterized as non-socialist, whose goal was to cut taxes and scrutinize how taxpayers' money was used by state and local governments. In the early 1960s, there was an obvious norm of the taxpayer as male. If married, he was the breadwinner and his wife was not seen an economic subject. If she worked, both the joint taxation and other costs, such as for maids, were put on top of her income. Despite the male norm, the family or the mother were connected to children. When the issue appeared on the political agenda, the information changed and women were now conceivable as both taxpayers and wage earners. However, the male breadwinner norm was still dominant. From now on, the critique focused on the progressive elements in the tax system. The information material had to be revised in 1965, as a reform of voluntary individual taxation was introduced. Especially for families with high double incomes, it now became beneficial to use individual taxation, and thereby the idea of the woman as an individual economic unit developed further. The association accepted the reform of 1970, also due to the needs of the business sector. Conservative arguments concerning family faded away during these years, whereas the norm of the taxpayer was still male.

Place, publisher, year, edition, pages
2016. Vol. 82, no 2, 70-90 p.
Keyword [en]
joint/individual taxation, gender, marriage, 1960s, the Swedish Taxpayers' Association
National Category
History Gender Studies
Research subject
History; genusvetenskap
Identifiers
URN: urn:nbn:se:umu:diva-129386ISI: 000392360400004OAI: oai:DiVA.org:umu-129386DiVA: diva2:1059756
Projects
FEMTAX, Riksbankens Jubileumsfond. Projektledare Åsa Gunnarsson
Note

Title in English: Common sense and the gendered taxpayer: The Swedish Taxpayers' Association in the debate on joint taxation during the 1960s

Available from: 2016-12-23 Created: 2016-12-23 Last updated: 2017-02-20Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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