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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.

The persisting gender differences in employment rates and patterns and gender gaps in unpaid care work, employment rates, income, old age security, poverty and wealth are all closely linked to the allocative and distributional outcome of tax regulations.

The persisting gender differences in employment rates and patterns and gender gaps in unpaid care work, employment rates, income, old age security, poverty and wealth are all closely linked to the allocative and distributional outcome of tax regulations.

The long time perspective on tax principles and tax policies in this discussion paper identifies some of the most important and relevant contexts for major Swedish tax reforms from 1902 until the present time. Until the 1991 tax reform principles played a significant role in tax law design. The relation between principles and legal concepts was quite consistent. However, the 1991 tax reform seems to mark the end of a period when Swedish governments, with a certain regularity, initiated tax reforms to tackle contemporary economic and social challenges. In spite of several initiatives, proposed in well investigated study commission reports, no comprehensive tax reforms have been launched during a quarter of a decade. Instead hundreds of small, partial reforms have been implemented in tax law. Together with a new budgetary framework these gradual changes have changed the overall revenue basis for the public sector and the welfare state. In tandem with this development, the policy discourse on taxing for economic growth has increasingly gained in influence. Even though environmental sustainability, and later also fiscal sustainability, have been prominent in the design of the tax system, we also note that Swedish tax policy has potential to further integrate important economic and social sustainability goals such as gender equality, social inclusion and income distribution. A result of the study is to show the complexity of a national agenda on tax policy. Legally enshrined goals and principles cannot easily be superseded with tax policies on a supranational level, particularly if these policies are solely drawn from macroeconomic analysis on the mechanisms and trajectories of economic crises. ; FairTax

During the period 1991–2004, political support for the inheritance and gift taxation in Sweden diminished, which contributed to two major policy shifts. In 1991, a new tax schedule which reduced top rates was introduced. The tax was thereafter completely repealed in 2004. In this paper, we examine how background factors such as competitiveness and political legitimacy influenced these decisions. By studying the preceding decision-making processes, we find that the influence of these factors shifted over time and appeared in different combinations. While the 1991 reform was strongly influenced by competitiveness arguments, the repeal of the inheritance and gift tax was primarily a result of the declining legitimacy of the tax.

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.

Sweden represents utopia for many women's activists around the world. The article tries to explain the policies that created the vision of a women-friendly welfare state. Global gender gap indexes have placed Sweden in the top five for many years. The success is measured in a high level of labour market participation and education, instituted policies for the reconciliation of work and family life and women's bodily and physical integrity. Even though many feminists do not wish to see any dark stains on the glorified picture of Sweden as a gender equal society, a critical examination of remaining gender-biased practices such as the uneven distribution of economic and political power and the gendered segregation of the labour market is also be presented. Another critical aspect is the exclusionary effects of the Swedish gender equality policies. Despite its critical stance the article defends a large part of the strong and comprehensive structural base for achieving gender equality that has become a role-model for many feminists.

In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK.

In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK.

Our research shows that in the ongoing discussion concerning 'the social dimension of Europe', it appears that there is much to gain if the tax policy interaction between Member States and the European Union, which is currently taking place within the European Semester, could be extended to consider that taxes are one of the most efficient instruments to achieve social and welfare policy outcomes.

Our research shows that in the ongoing discussion concerning 'the social dimension of Europe', it appears that there is much to gain if the tax policy interaction between Member States and the European Union, which is currently taking place within the European Semester, could be extended to consider that taxes are one of the most efficient instruments to achieve social and welfare policy outcomes.