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Taxing for equality: A re-emerging tax policy trend in Europe
Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society. (FairTax)ORCID iD: 0000-0001-7348-2766
2017 (English)Report (Other (popular science, discussion, etc.))
Abstract [en]

Key Findings

  • Social dimensions of taxation are an underdeveloped field of research.
  • The last decades of “growth-friendly” economically efficient tax policies in the European Union Member States have abandoned tax fairness objectives regarding income equality, gender equality and social justice perspectives. In fact, outcomes of these tax policies seem to undermine the inclusive social rights foundation of existing welfare states programs.
  • Policy makers take legal obligations and socio-economic realities seriously to ensure that tax systems promote gender equality.
  • Fiscal and social policies have to be coherent in the ambition to promote women’s paid work in the labour market.
Place, publisher, year, edition, pages
Umeå: Umeå universitet , 2017. , 6 p.
Series
FairTax: Policy Brief, 1
National Category
Law and Society
Identifiers
URN: urn:nbn:se:umu:diva-136823OAI: oai:DiVA.org:umu-136823DiVA: diva2:1114026
Funder
EU, Horizon 2020, 649439
Available from: 2017-06-22 Created: 2017-06-22 Last updated: 2017-06-22

Open Access in DiVA

fulltext(490 kB)59 downloads
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Gunnarsson, Åsa
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf