Change search
ReferencesLink to record
Permanent link

Direct link
Tax Mentality in Sweden: Structure and Social Divisions
Umeå University, Faculty of Social Sciences, Sociology.
2003 (English)In: Progress in Economics Research, Nova Science Publishers, Inc., New York , 2003, 73-96 p.Chapter in book (Refereed)
Place, publisher, year, edition, pages
Nova Science Publishers, Inc., New York , 2003. 73-96 p.
URN: urn:nbn:se:umu:diva-16455ISBN: 1-59033-560-0OAI: diva2:156128
Available from: 2007-10-03 Created: 2007-10-03 Last updated: 2013-02-19Bibliographically approved
In thesis
1. Citizens and taxation: Sweden in comparative perspective
Open this publication in new window or tab >>Citizens and taxation: Sweden in comparative perspective
1999 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

In the contemporary critique of the welfare state a common target is taxation. The consequences of the high levels of taxes collected by the modern state, the critics argue, are slowdown in economic growth, high unemployment, and declining public legitimacy for taxes and state provided welfare. This thesis explores the political support for taxation in Sweden, the epitome of high-tax-society. The thesis consists of one introductory chapter and five journal articles.

The first objective of the thesis is to examine whether a trend of increasing tax discontent has occurred in Sweden since the early 1980s up to present. The second objective is to study public attitudes to the 'Tax Reform of the Century' implemented in 1991. The third objective is to analyse whether public tax preferences and patterns of social conflict observed in Sweden tend to be unique in a cross-national context. Of particular interest is to analyse how relationships between structural locations and tax preferences are affected by the institutional context within which they are embedded. This is the fourth objective of the thesis.

The following conclusions are drawn. First, no long-term trend of increasing discontent with taxes can be distinguished in Sweden, but there are some indications that discontent may have increased during the most recent years. Second, attitudes towards taxation are multidimensional and patterns of conflict vary across dimensions. Preferences regarding redistributive properties of taxation are primarily structured by social class. Generalised discontent with taxes tends to be associated with trust in political institutions. Third, the social bases of political support for progressive taxation appears to be different in Sweden compared to other countries examined. While class is the single most important determinant in Sweden, the lack of class divisions is evident in the United States and Britain. It is argued that patterns of tax policy conflict are strongly influenced by institutional configurations of organised social protection and government social spending priorities.

Place, publisher, year, edition, pages
Umeå: Umeå universitet, 1999. 38 p.
Akademiska avhandlingar vid Sociologiska institutionen, Umeå universitet, ISSN 1104-2508 ; 11
taxation, tax policy, welfare state, Sweden, attitudes, class, comparative research
National Category
urn:nbn:se:umu:diva-65884 (URN)91-7191-631-8 (ISBN)
Public defence
1999-06-04, Humanisthuset, hörsal E, Umeå universitet, Umeå, 13:15
Available from: 2013-02-19 Created: 2013-02-12 Last updated: 2013-02-19Bibliographically approved

Open Access in DiVA

No full text

Search in DiVA

By author/editor
Edlund, Jonas
By organisation

Search outside of DiVA

GoogleGoogle Scholar
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 125 hits
ReferencesLink to record
Permanent link

Direct link