Umeå University's logo

umu.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
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
  • html
  • text
  • asciidoc
  • rtf
Family Taxation as Tax Reduction: The Introduction of Income Splitting in Swedish Taxation, 1945–1952
Umeå University, Faculty of Social Sciences, Unit of Economic History.ORCID iD: 0000-0002-3848-3314
Umeå University, Faculty of Social Sciences, Unit of Economic History.ORCID iD: 0000-0002-5434-7304
2020 (English)Report (Other academic)
Abstract [en]

This paper deals with the introduction of marital aggregation and income splitting in Sweden in 1952. It is demonstrated that actors such as political parties, employers and white-collar unions embraced income splitting because it mitigated the effects of wage moderation and progressive income tax for most wage-earners. In this respect, we recognise that the income splitting reform was made at the expense of married women with high incomes. This result relates to previous research which has noted that women´s organizations and politicians representing women´s interests have functioned as ‘policy takers’, rather than ‘policy-makers’, in the Scandinavian corporatist system.

Place, publisher, year, edition, pages
Umeå: Umeå University , 2020. , p. 27
Series
Umeå papers in economic history, ISSN 1653-7378 ; 48
Keywords [en]
Economic history, Sweden, tax policy, family taxation
National Category
Economic History
Research subject
Economic History
Identifiers
URN: urn:nbn:se:umu:diva-176958OAI: oai:DiVA.org:umu-176958DiVA, id: diva2:1502841
Funder
Marianne and Marcus Wallenberg Foundation, 2014.0175Available from: 2020-11-22 Created: 2020-11-22 Last updated: 2020-11-23Bibliographically approved

Open Access in DiVA

fulltext(929 kB)399 downloads
File information
File name FULLTEXT01.pdfFile size 929 kBChecksum SHA-512
3d83fbbade5ad00f295933280adaf4500581c7282d72f32ca7492b904d35288689b89fc97730594d5e42d0479b9fe3348762be33d96eecc3aab15b6f104f10c6
Type fulltextMimetype application/pdf

Other links

URL

Authority records

Andersson-Skog, LenaEriksson, Martin

Search in DiVA

By author/editor
Andersson-Skog, LenaEriksson, Martin
By organisation
Unit of Economic History
Economic History

Search outside of DiVA

GoogleGoogle Scholar
Total: 399 downloads
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

urn-nbn

Altmetric score

urn-nbn
Total: 435 hits
CiteExportLink to record
Permanent link

Direct link
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
  • html
  • text
  • asciidoc
  • rtf