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  • 1.
    Andersson Skog, Lena
    et al.
    Umeå University, Faculty of Social Sciences, Department of Geography and Economic History.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Between Family and Market – A Feminist Story about Individual versus Joint Taxation in Relation to Swedish Business Taxation 1928-19772016Conference paper (Other academic)
    Abstract [en]

    A general bias in most welfare states has been to use public revenues to deal with inequality in social and economic programmes. However, tax policies and regulatory tax reforms very seldom consider that gender norms and practices have had profound effects in shaping tax systems, which has become hindrance for achieving economic gender equality.

    By applying a gender perspective on family and business taxation we want to show that breadwinning and support of the family are common dominators for how the modern income taxation was constructed. A common understanding is that the consequence of this transformation from family economy to market economy also lead to a permanent and clear cut between these two spheres of economy. We will show that this idea of separation is more of a fiction than the reality.

  • 2. Brooks, Kim
    et al.
    Gunnarsson, ÅsaUmeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.Philips, LisaOssgood Law School.Wersig, Maria
    Challenging gender inequality in tax policy making: comparative perspectives2011Collection (editor) (Other academic)
    Abstract [en]

    This volume takes a critical look at the gender of tax policy around the world. Contributors based in eight different countries examine the profound effects that gender norms and practices have had in shaping tax law and policy, and how taxation in turn impacts upon the possibilities for equality along gender, race, class, sexuality and other lines. It includes chapters that explore how the gendered fiscal state might be theorised; how structural choices about rates and bases in tax policy design contribute to gender inequality; how tax policy affects family configurations and perceptions of what constitutes family; how fiscal systems impact savings and wealth accumulation by women and men; and, the role of different policy making processes and institutions in occluding and sometimes challenging these patterns. Most significantly, perhaps, the book explores these questions in an international frame, traversing countries and continents. The conclusion: fiscal policy has deep rooted, long standing gender implications that affect virtually every aspect of our social, political, and economic lives whether we live in Canada, Australia or Kenya.

  • 3.
    Burman, Monica
    et al.
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Familjeföreställningar: Om familjens betydelse inom juridik, ekonomi och forskning2001Book (Other academic)
  • 4.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Ability to Pay in New Zealand's Tax System1997In: Victoria University of Wellington law review, ISSN 0042-5117, Vol. 27, 697-722 p.Article in journal (Other academic)
  • 5.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    An Egalitarian Fiscal Culture Favours Gender Equality: the Swedish Example2013In: Contemporary Gender Relations and Changes in Legal Cultures / [ed] Hanne Petersen, José Maria Lorenzo Villaverde, Ingrid Lund-Andersen, Köpenhamn: DJØF Publishing , 2013, 113-127 p.Chapter in book (Refereed)
  • 6.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Anmälan av Nils-Fredrik Carlssson, Christer Silfverberg och Yvonne Svennström, Socialavgifter1999In: Skattenytt, ISSN 0346-1254, no 7-8, 448-455 p.Article in journal (Other academic)
  • 7.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Law.
    Anmälan av Stefan Olssons avhandling2002In: Skattenytt, ISSN 0346-1254, no 1-2, 44-48 p.Article in journal (Other academic)
  • 8.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Anmälan av Thomas Erhags avhandling2002In: Juridisk Tidskrift, ISSN 1100-7761, Vol. 14 (2002/2003), 951-963 p.Article, book review (Other academic)
  • 9.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Anmälan av Timo Viherkenttäs avhandling om Tax Incentives in Developing Countries and International Taxation1992In: Retfærd, ISSN 0105-1121, no 57, 102-105 p.Article in journal (Other academic)
  • 10.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Challenging the Benchmarks in Tax Law and Policies from a Gender Perspective2011In: Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives / [ed] Brooks, Kim, Gunnarsson, Åsa, Philipps, Lisa, Werzig Maria, Oxford: Hart Publishing Ltd, 2011, 1, 75-94 p.Chapter in book (Refereed)
  • 11.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Law.
    Equity Trends in Taxation1997In: Proceedings of the 9th Annual Australasian Tax Teachers Conference: University of Auckland, 19-21 January 1997, 1997Conference paper (Other academic)
  • 12.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Law.
    Equity Trends in Taxation – with examples from Swedish and New Zealand Tax Reforms1999In: International studies in taxation : law and economics : liber amicorum Leif Mutén: to Leif Mutén with respect and affection from the participating authors, Kluwer Law International, The Hague , 1999Chapter in book (Other academic)
  • 13.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Ett evigt problem. Anmälan av Robert Påhlssons bok Levnadskostnader. Gränsdragningsproblem vid beskattning av förvärvsinkomster1998In: Retfærd, ISSN 0105-1121, no 81, 87-91 p.Article, book review (Other academic)
  • 14.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Law.
    Familjen – genusforskningens utmaning2001In: Familjeföreställningar: om familjens betydelse inom juridik, ekonomi och forskning, Iustus, Uppsala , 2001Chapter in book (Other academic)
  • 15.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Law.
    Family Taxation in Sweden1999In: Family taxation in Europe, Kluwer Law International, The Hague , 1999, 117-128 p.Chapter in book (Other academic)
  • 16.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Law.
    Fördelningen av familjens skatter och sociala förmåner2003Book (Other academic)
  • 17.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Gender Equality and the Diversity of Rights and Obligations in Swedish Social Citizenship2007In: Exploiting the limits of law: Swedish feminism and the challenge to pessimism, Ashgate, Aldershot , 2007, 191-211 p.Chapter in book (Refereed)
  • 18.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Genus-och kvinnoperspektiv på skatterätten: I en internationell och tvärvetenskaplig belysning2011In: På vei: Kjønn og rett i Norden / [ed] Eva-Maria Svensson, Ulrika Andersson, Hege Braekhus, Monica Burman, Anne Hellum, Stine Jörgensen, Anu Pylkkänen, Göteborg: Makadam Förlag, 2011, 146-178 p.Chapter in book (Refereed)
  • 19.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Hur jämställdhet kan skapa ny forskningskultur2004In: Den första nordiska forskarhandledarkonferensen 13-15 maj 2003 i Umeå: konferensrapport, Umeå: Umeå universitet , 2004, 69-79 p.Conference paper (Other academic)
  • 20.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Inledning1999In: Retfærd, ISSN 0105-1121, no 86, 1-2 p.Article in journal (Other academic)
  • 21.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Inledning1998In: Retfærd, ISSN 0105-1121, no 82, 1-2 p.Article in journal (Other academic)
  • 22.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Myten om vad den könsneutrala skatterätten kan göra för jämställdheten2000In: Skattenytt, ISSN 0346-1254, no 9, 487-500 p.Article in journal (Other academic)
  • 23.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Law.
    Nu ska fattiga hjälpa fattiga2001In: Västerbottens Kuriren, ISSN 1104-0246, no 4 aprilArticle in journal (Other (popular science, discussion, etc.))
  • 24.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Law.
    Reservation : i Kommittén för indirekta skatter1989In: SOU 1989:35: Reformerad mervärdeskatt m.m. Betänkande av kommitten för indirekta skatter., Fritze, Stockholm , 1989, 524-546 p.Chapter in book (Other academic)
  • 25.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Skatteförmåga och skatteneutralitet - juridiska normer eller skattepolitik?1998In: Skattenytt, ISSN 0346-1254, no 9, 454-463 p.Article in journal (Other academic)
  • 26.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Skatter och fördelning av välfärden1991In: Retfærd, ISSN 0105-1121, no 52, 21-33 p.Article in journal (Other academic)
  • 27.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Department of Law.
    Skatterättvisa1995Doctoral thesis, monograph (Other academic)
    Abstract [en]

    An equitable distribution of the tax burden is a fundamental value in the justification of the tax law. The concrete application of theoretical principles for an equitable distribution of the tax burden takes place in tax legislation through applying principles of law of the ethical and social policy categories. The concrete application of an efficient allocation of resources takes place by applying principles of law establishing neutrality of taxation. These fundamental principles of law therefore act as a meeting point between the basic values and objectives of the legislation on the one hand and the legal rules such as they are formed by statutes and case law on the other hand. Concepts as central in this context as those of equitable distribution and the efficient allocation of resources represent two different aspects on the function of the public economy. In certain contexts these concepts may even be conflicting.

    The purpose of this dissertation is to analyze the principles of an equitable distribution of the tax burden. This is done from the perspective of the theories of law and of taxation. The intention has also been to study the normative influence of these legal principles on the definition of the tax bases for income tax, net wealth tax, and consumption taxes. Moreover, some light will be shed on the contradiction between certain principles of equity and the principle of neutrality of taxation in relation to the more general objective of efficiency in the national economy.

    The analysis shows the legislators’ difficulties in upholding normative coherence when transforming principles into legislation. Sometimes the equity principles are used more as a legitimizing front than as a guide for establishing the material contents of the tax law.

  • 28.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Skattesystemet är designat för män2010In: Framtider, ISSN 0281-0492, no 3, 9-12 p.Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Dagens skattesystem befaster den ekonomiska skillnaden mellan kvinnor och man. Den ideologi som formar vårt skattesystem strävar efter laga, icke-progressiva skatter på arbete, ännu lägre skatter pa kapital och bolag, ingen förmögenhetsskatt och enhetlig mervärdesskatt pa alla varor och tjänster. Eftersom man har hogre arbetsinkomster, är mycket rikare och äger bolag i större utsträckning än kvinnor så är det har en skattepolitik som gynnar män, hävdar rättsvetaren Åsa Gunnarsson.

  • 29.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Tax law directions for erasing the public/private divide in everyday life economy2013In: Tracing the women-friendly welfare state: gendered politics of everyday life in Sweden / [ed] Åsa Gunnarsson, Göteborg: Makadam Förlag, 2013, 38-56 p.Chapter in book (Other academic)
  • 30.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Law.
    Taxes, Social Benefits and the Family - The Swedish Case1999In: Australasian Law Teachers Conference (ALTA): Wellington, 4-7 July 1999, 1999Conference paper (Other academic)
  • 31.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Law.
    The Autonomous Taxpayer and the Dependent Caregiver: The Effect of Swedish Tax and Social Law2001In: Responsible selves: women in the Nordic legal culture, Ashgate, Aldershot , 2001Chapter in book (Other academic)
  • 32.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Tracing the women-friendly welfare state: gendered politics of everyday life in Sweden2013Collection (editor) (Other academic)
  • 33.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Law.
    Utvecklingsstördas rättsliga ställning1991In: Forskning om utvecklingsstörning och omsorger inför 90-talet: forskningsdag 15 maj 1990, Sävstaholmssymposium, Aula Nordica, Universum, Umeå, 1991, 60-63 p.Conference paper (Other academic)
  • 34.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Välfärdsrätt och kunskapskällor2010In: Nordisk socialrättslig tidskrift, ISSN 2000-6500, no Nr1-2, 25-32 p.Article in journal (Refereed)
  • 35.
    Gunnarsson, Åsa
    et al.
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Burman, Monica
    Umeå University, Faculty of Social Sciences, Department of Law. Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Wennberg, Lena
    Umeå University, Faculty of Social Sciences, Department of Law.
    Economic Dependency and Self-Support in Family, Tax and Social Law2004In: Nordic equality at a crossroads: feminist legal studies coping with difference, Ashgate, Aldershot , 2004Chapter in book (Refereed)
  • 36.
    Gunnarsson, Åsa
    et al.
    Umeå University, Faculty of Social Sciences, Law.
    Hollander, Anna
    Umeå University, Faculty of Social Sciences, Law.
    Lindhgren, Maria
    Omsorgslagen och utvecklingsstördas rätt1990Book (Other academic)
  • 37.
    Gunnarsson, Åsa
    et al.
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Kvist, Elin
    Umeå University, Faculty of Social Sciences, Umeå Centre for Gender Studies (UCGS).
    Public expenditure for domestic work challenges Swedish gender equality2011In: Equal is not enough: challenging differences and inequalities in contemporary societies. Conference Proceedings. / [ed] Motmans Joz, Cuypers Daniël, Meier Petra, Mortelmans Dimitri & Zanoni Patrizia, Antwerpen: Policy Research Centre on Equal opportunities, University of Antwerp – Hasselt University. , 2011, 156-172 p.Conference paper (Refereed)
    Abstract [en]

    In several European countries governments have used various forms of public expenditures to stimulate job growth in the domestic service sector. The reforms have mainly been incorporated into labour market policies with the specific aim of encouraging households to employ domestic workers. This raises several from a feminist perspective interesting questions about public expenditure and the relation between care work, family models and taxation in gender and welfare policies. In this article the conflicting interests of policies and legal principles concerning tax reform is shown, which could ultimately undermine general welfare and gender equality reforms. The Swedish experience is contrasted with the development of public expenditure for domestic services in other European countries. Concluding that the introduction of a tax credit for domestic services could be seen as a transformation of the Swedish dual-earner and dual-carer regime, towards a dual-earner regime where care is once again made invisible

  • 38.
    Gunnarsson, Åsa
    et al.
    Umeå University, Faculty of Social Sciences, Law.
    Mannelqvist, Ruth
    Umeå University, Faculty of Social Sciences, Law.
    Samordningen av skatter och sociala förmåner: Svensk juridisk nationalrapport1999Report (Other academic)
  • 39.
    Gunnarsson, Åsa
    et al.
    Umeå University, Faculty of Social Sciences, Law.
    Mannelqvist, Ruth
    Umeå University, Faculty of Social Sciences, Law.
    Widerstedt, Barbro
    Social skatterätt och fiskal socialrätt – en fråga om effektivitet och rättvisa2000In: Tvärvetenskapliga angreppssätt i rättsvetenskapen:: rapport från Nätverksfakultetens höstseminarium 27-29, Juridiska institutionen, Umeå universitet , 2000Chapter in book (Other academic)
  • 40.
    Gunnarsson, Åsa
    et al.
    Umeå University, Faculty of Social Sciences, Law.
    Niemi-Kiesiläinen, JohannaUmeå University, Faculty of Social Sciences, Law.Nousiainen, KevätLundström, Karin
    The Responsible Selves. Women in the Nordic Legal Culture2001Collection (editor) (Other academic)
  • 41.
    Gunnarsson, Åsa
    et al.
    Umeå University, Faculty of Social Sciences, Department of Law.
    Stattin, Chris
    Jämställdhetsnormen i skatte- och socialrätten2001In: Familjeföreställningar: om familjens betydelse inom juridik, ekonomi och forskning / [ed] Monica Burman och Åsa Gunnarsson, Uppsala: Iustus förlag, 2001, 159-199 p.Chapter in book (Other academic)
  • 42.
    Gunnarsson, Åsa
    et al.
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Svensson, Eva-Maria
    Juridiska institutionen, Göteborgs universitet.
    Genusrättsvetenskap2009Book (Other academic)
  • 43.
    Gunnarsson, Åsa
    et al.
    Umeå University, Faculty of Social Sciences, Law.
    Svensson, Eva-MariaDavies, Margaret
    Exploiting the limits of law: Swedish feminism and the challenge to pessimism2007Collection (editor) (Other academic)
  • 44.
    Gunnarsson, Åsa
    et al.
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Svensson, Eva-Maria
    Davies, Margaret
    Reflecting the Epistemology of Law - Exploiting Boundaries2007In: Exploiting the limits of law: Swedish feminism and the challenge to pessimism, Ashgate, Aldershot , 2007, 1-15 p.Chapter in book (Refereed)
  • 45.
    Svensson, Eva-Maria
    et al.
    Juridiska institutionen Göteborgs universitet.
    Gunnarsson, Åsa
    Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society.
    Gender equality in the Swedish welfare state2012In: feminists@law, ISSN 2046-9551, Vol. 2, no 1, 1-27 p.Article in journal (Refereed)
1 - 45 of 45
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