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Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971 Cover

Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971

Nordic Tax Journal
Volume 2017 (2017): Issue 1 (January 2017)
By: Åsa Gunnarsson and  Martin Eriksson  
Open Access
|Jul 2017

Authors

Åsa Gunnarsson

Asa.Gunnarsson@umu.se

Professor of Tax Law, Umeå University, Umeå, Sweden

Martin Eriksson

Martin.Eriksson@umu.se

Ph.D. in Economic History, Umeå University, Umeå, Sweden
DOI: https://doi.org/10.1515/ntaxj-2017-0006 | Journal eISSN: 2246-1809
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Language: English
Page range: 89 - 99
Submitted on: Feb 24, 2017
Accepted on: May 19, 2017
Published on: Jul 10, 2017
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Sweden,
secondary earner bias,
tax reform,
individual/joint taxation,
tax design
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2017 Åsa Gunnarsson, Martin Eriksson, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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