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Eliminating the secondary earner bias: Policy lessons from the introduction of partial individual taxation in Sweden in 1971
Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society. (FairTax)ORCID iD: 0000-0001-7348-2766
Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society. (FairTax)ORCID iD: 0000-0002-5434-7304
2017 (English)In: Nordic Tax Journal, ISSN 0904-6380, E-ISSN 2246-1809, Vol. 1, no 1, p. 89-99Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
De Gruyter Open, 2017. Vol. 1, no 1, p. 89-99
Keyword [en]
Sweden, secondary earner bias, tax reform, individual/joint taxation, tax design
National Category
Law and Society
Identifiers
URN: urn:nbn:se:umu:diva-139350DOI: 10.1515/ntaxj-2017-0006OAI: oai:DiVA.org:umu-139350DiVA: diva2:1140241
Funder
EU, Horizon 2020, 649439
Available from: 2017-09-11 Created: 2017-09-11 Last updated: 2017-11-29Bibliographically approved

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Gunnarsson, ÅsaEriksson, Martin
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CiteExportLink to record
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Cite
Citation style
  • apa
  • 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
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