| 1. |
- Gunnarsson, Åsa, 1958-, et al.
(författare)
-
Genusrättsvetenskap
- 2018
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Den globala samhällsomvälvande #metoo-rörelsen som pågår i vår tid visar att genusrättsvetenskapens frågor om rätt och kön är centrala. I denna boks upplaga fördjupas ämnet genusrättsvetenskap: ett särskilt forskningsperspektiv på juridiken och ett kunskapsområde inom rättsvetenskapen. I forskningsfältet analyseras rätten och rättsvetenskapen med hjälp av genusrättsvetenskapliga teorier, metoder och begrepp, där kön och genus är de centrala begreppen.
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| 2. |
- Gunnarsson, Åsa, 1958-, et al.
(författare)
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Genusrättsvetenskap
- 2009
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Bok (övrigt vetenskapligt/konstnärligt)
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| 3. |
- Gunnarsson, Åsa, 1958-, et al.
(författare)
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Sweden: From proactive policies to anti-discrimination law
- 2023
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Ingår i: Nordic Equality and Anti-Discrimination Laws in the Throes of Change Legal developments in Sweden, Finland, Norway, and Iceland. - London : Routledge. - 9781032001258 - 9781003172840
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Bokkapitel (refereegranskat)abstract
- A shift from politics to law, inefficient enforcement tools, and dislodgment from action to information as well as criticism of gender equality from various angles have all had an impact on the law’s ability to contribute to the achievement of gender equality in Sweden. It is not primarily through anti-discrimination legislation and litigation that gender equality has been achieved in Sweden, and such an approach will probably not be the main strategy in the future. Still, we have to continue to improve the protection provided to victims of individual discrimination and harassment. The Swedish case shows how the individual’s right to access to justice can be undermined in a context where state bodies – such as the Ombudsman – are given wide discretionary powers to promote equality as a collective public interest.
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| 4. |
- Hellum, Anne, et al.
(författare)
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Introduction: Nordic equality and anti-discrimination laws in the throes of change
- 2023
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Ingår i: Nordic Equality and Anti-Discrimination Laws in the Throes of Change Legal developments in Sweden, Finland, Norway, and Iceland. - London : Routledge. - 9781032001258 - 9781003172840
-
Bokkapitel (refereegranskat)abstract
- This book provides insights into the drive to achieve substantive gender equality in four Nordic countries: Finland, Iceland, Norway and Sweden. It draws a diverse and complex picture of the long, uneven, and unfinished process towards that goal. These countries’ systematic use of a combination of political and legal instruments has been described as the Nordic gender equality model. The overall aim of such an approach is to achieve substantive equality through a variety of measures that go beyond formal equality. Laws and policies on gender equality vary with the political, social and legal context in each of the Nordic countries, but the Nordic gender equality model may be understood as consisting of three key components. The first is an overarching gender equality policy. The second is welfare legislation that has an explicit or implicit impact on gender relations. The third component is what we refer to as ‘gender equality and anti-discrimination law regimes’: laws that prohibit gender discrimination and promote gender equality through proactive measures, in combination with low-threshold enforcement systems.
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| 5. |
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| 6. |
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| 7. |
- Andersson Skog, Lena, 1959-, et al.
(författare)
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Between Family and Market – A Feminist Story about Individual versus Joint Taxation in Relation to Swedish Business Taxation 1928-1977
- 2016
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- 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.
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| 8. |
- Andersson-Sköld, Yvonne, et al.
(författare)
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A framework for assessing urban greenery's effects and valuing its ecosystem services
- 2018
-
Ingår i: Journal of Environmental Management. - : Academic Press. - 0301-4797 .- 1095-8630. ; 205, s. 274-285
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Tidskriftsartikel (refereegranskat)abstract
- Ongoing urban exploitation is increasing pressure to transform urban green spaces, while there is increasing awareness that greenery provides a range of important benefits to city residents. In efforts to help resolve associated problems we have developed a framework for integrated assessments of ecosystem service (ES) benefits and values provided by urban greenery, based on the ecosystem service cascade model. The aim is to provide a method for assessing the contribution to, and valuing, multiple ES provided by urban greenery that can be readily applied in routine planning processes. The framework is unique as it recognizes that an urban greenery comprises several components and functions that can contribute to multiple ecosystem services in one or more ways via different functional traits (e.g. foliage characteristics) for which readily measured indicators have been identified. The framework consists of five steps including compilation of an inventory of indicator; application of effectivity factors to rate indicators' effectiveness; estimation of effects; estimation of benefits for each ES; estimation of the total ES value of the ecosystem. The framework was applied to assess ecosystem services provided by trees, shrubs, herbs, birds, and bees, in green areas spanning an urban gradient in Gothenburg, Sweden. Estimates of perceived values of ecosystem services were obtained from interviews with the public and workshop activities with civil servants. The framework is systematic and transparent at all stages and appears to have potential utility in the existing spatial planning processes.
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| 9. |
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| 10. |
- Burman, Monica, Professor, 1962-, et al.
(författare)
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En berättelse om uppkomst och fall av en kritisk rättsvetenskaplig genusmiljö
- 2020
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Ingår i: Dette brenner jeg for!. - Bergen : Fagbokforlaget. - 9788245033120 ; , s. 59-84
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Detta kapitel innehåller en berättelse om och våra reflektioner kring erfarenheter av en påtvingad nedläggning under 2018 av forsknings- och utbildningsmiljön Juridiskt forum (Umeå Forum for Studies on Law and Society). Vi börjar i en meta-berättelse om utveckling, framgång, motstånd och fall. Ur denna berättelse har två teman utkristalliserats: Exkludering av genusrättsvetenskap från utbildning och forskning samt Genusrättsvetenskap och genusrättsvetenskapare som arbetsmiljöproblem(et). Dessa kontextualiseras som uttryck för den rättsdogmatiska traditionens motstånd mot de kritiska ontologiska och epistemologiska utmaningar som den nordiska genusrättsvetenskapliga traditionen och socio-rättsliga studier representerar. Vi hävdar att motståndet på institutionell, akademisk och personlig nivå i grunden handlar om en djup oförmåga och ovilja att hantera mångfald, kritik och utveckling. När nu denna kamp är över, och vår gränsöverskridande, kritiska miljö har eliminerats så finns det ändå inga vinnare. Istället anser vi att utvecklingspotentialen för den snäva rättsvetenskap som produceras i Umeå idag är låg, vilket underminerar möjligheterna till att uppfylla förändringsbehov i juristutbildningen. Motstånd har ständigt varit närvarande under genusrättsvetenskapens nära 40-åriga nordiska historia och andra starka genusrättsvetenskapliga miljöer och enskilda forskare har gått liknande öden till mötes som vårt. Ändå slutar inte vår berättelse i pessimism. Nedläggningen av Juridiskt forum kan inte hindra utvecklingen. Genusrättsvetenskapen i Norden har satt sig och utvecklas starkt som akademiskt ämne. Efterfrågan är stor från juriststudenter och volymen på expertuppdrag, forskning och publikationer är omfattande. Viktiga samhällsutmaningar ställer nya kunskapskrav på framtidens jurister. Genus och rätt är utan tvekan en del av denna kunskapsutveckling i Norden.
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| 11. |
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Challenging gender inequality in tax policy making : comparative perspectives
- 2011
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- 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.
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| 12. |
- Dahlqvist, Johanna, 1979-, et al.
(författare)
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Identification and functional characterization of a novel susceptibility locus for small vessel vasculitis with MPO-ANCA
- 2022
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Ingår i: Rheumatology. - Oxford, United Kingdom : Oxford University Press (OUP). - 1462-0324 .- 1462-0332. ; 61:8, s. 3461-3470
-
Tidskriftsartikel (refereegranskat)abstract
- Objective To identify and characterize genetic loci associated with the risk of developing ANCA-associated vasculitides (AAV). Methods Genetic association analyses were performed after Illumina sequencing of 1853 genes and subsequent replication with genotyping of selected single nucleotide polymorphisms in a total cohort of 1110 Scandinavian cases with granulomatosis with polyangiitis or microscopic polyangiitis, and 1589 controls. A novel AAV-associated single nucleotide polymorphism was analysed for allele-specific effects on gene expression using luciferase reporter assay. Results PR3-ANCA(+) AAV was significantly associated with two independent loci in the HLA-DPB1/HLA-DPA1 region [rs1042335, P = 6.3 x 10(-61), odds ratio (OR) 0.10; rs9277341, P = 1.5 x 10(-44), OR 0.22] and with rs28929474 in the SERPINA1 gene (P = 2.7 x 10(-10), OR 2.9). MPO-ANCA(+) AAV was significantly associated with the HLA-DQB1/HLA-DQA2 locus (rs9274619, P = 5.4 x 10(-25), OR 3.7) and with a rare variant in the BACH2 gene (rs78275221, P = 7.9 x 10(-7), OR 3.0), the latter a novel susceptibility locus for MPO-ANCA(+) granulomatosis with polyangiitis/microscopic polyangiitis. The rs78275221-A risk allele reduced luciferase gene expression in endothelial cells, specifically, as compared with the non-risk allele. Conclusion We identified a novel susceptibility locus for MPO-ANCA(+) AAV and propose that the associated variant is of mechanistic importance, exerting a regulatory function on gene expression in specific cell types.
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| 13. |
- Eriksson, Martin, 1975-, et al.
(författare)
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Capital on the moral continuum : The UK, Sweden, and the taxation of inherited wealth
- 2020
-
Ingår i: Intergenerational Justice Review. - Tübingen : Eberhard Karls Universität Tübingen. - 2190-6335. ; 6:2, s. 40-51
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Tidskriftsartikel (refereegranskat)abstract
- 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.
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| 14. |
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| 15. |
-
Gendered Innovations 2: How Inclusive Analysis Contributes to Research and Innovation. Policy Review
- 2020
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Rapport (refereegranskat)abstract
- Integrating sex and gender analysis into research and innovation adds value to research and increases its societal relevance. It is thereby crucial to secure Europe’s leadership in science and technology, and support its inclusive growth. To further strengthen the integration of sex and gender analysis into research and innovation, the European Commission convened an expert group to support these efforts. This report highlights the results of the expert group and contains definitions of terms and methods relating to sex, gender and intersectional analysis, interdisciplinary case studies displaying how to integrate the gender dimension into various fields of research and innovation, as well as concrete policy recommendations. The material presented provides guidance for the Horizon Europe framework programme and seeks to contribute to the achievement of the UN SDGs.
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| 16. |
- Gunnarsson, Åsa, 1958-, et al.
(författare)
-
About FairTax
- 2019
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Ingår i: Intereconomics. Review of European Economic Policy. - : Springer. - 0020-5346 .- 1613-964X. ; 54:3, s. 133-133
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- 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.
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| 17. |
- Gunnarsson, Åsa, 1958-
(författare)
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An apparent boundary between law and politics
- 2007
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Ingår i: Exploiting the limits of law. - : Ashgate. - 9781317137658 - 9780754649359 ; , s. 51-68
-
Bokkapitel (refereegranskat)abstract
- This chapter argues that the boundary between law and politics is an 'apparent' boundary, meaning that there is a conception of a limit separating law and politics in legislation, adjudication and legal scholarship. This chapter focuses on the relation of law to politics. It describes established definitions of law and politics, and recapitulates common Swedish debates on the relationship between legal scholars and political scientists. In the Nordic context legal scholarship usually raises questions other than those concerning the relationship between law and politics. The idea of law as an object finds expression in the drawing up of a boundary between law and politics, which is important both theoretically and methodologically. In a widely used Swedish judicial textbook, law is defined as the doctrine of the rule of law combined with the practice of adjudication. Current law is considered to be the core of the academic discipline of legal scholarship and is also a common object of study.
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| 18. |
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| 19. |
- Gunnarsson, Åsa, 1958-, et al.
(författare)
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Discussion paper on tax policy and tax principles in Sweden, 1902-2016
- 2017
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Rapport (refereegranskat)abstract
- 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.
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| 20. |
- Gunnarsson, Åsa, 1958-, et al.
(författare)
-
Economic dependence and self-support in family, tax and social law
- 2019
-
Ingår i: Nordic equality at a crossroads. - : Taylor & Francis Group. - 9781351152327 - 9780815390732 ; , s. 135-166
-
Bokkapitel (refereegranskat)abstract
- This chapter analyzes the internal contradictions of family, tax and social welfare law with regard to their implicit assumptions of family and dependence. It explores how law can contribute to the resurrection of gender inequalities, an approach other than the traditional one is needed. The chapter utilizes a descriptive approach in order to identify how sex inequalities are resurrected in sex-neutral legislation. It shows how residence-related family support benefits and social assistance provisions are based on a presumption of maintenance obligations within the family. Contemporary Swedish family law is characterized by secularism, individualism and equality. Economic independence for women is a central policy goal for sex equality. Residence-based benefits are primarily based on the need for support. The common feature of these benefits is that they are supposed to provide basic welfare security for families with children.
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| 21. |
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| 22. |
- Gunnarsson, Åsa, 1958-, et al.
(författare)
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Eliminating the secondary earner bias : Policy lessons from the introduction of partial individual taxation in Sweden in 1971
- 2017
-
Ingår i: Nordic Tax Journal. - : De Gruyter Open. - 2246-1809. ; 1:1, s. 89-99
-
Tidskriftsartikel (refereegranskat)abstract
- 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.
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| 23. |
- Gunnarsson, Åsa, 1958-
(författare)
-
Fair and sustainable taxation - from a European horizon
- 2020
-
Ingår i: Florida tax review. - : University of Florida Press. - 1066-3487 .- 2476-1699. ; 23:2, s. 695-712
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Tidskriftsartikel (refereegranskat)abstract
- Sustainability has become the key principle for our future, and, in taxpolicy, sustainability has long been equal to the dominant concept of "taxing for economic growth." However, the concept lacks an idea on justice, tax justice as well as social justice, which inevitably leads to economic inequality gaps. New literature and empirical studies have contributed to a new awareness on how increasing inequalities can undermine economic growth. Based on the European situation, this Article argues for new perspectives on fair and sustainable taxation. Gender equality is one of these new perspectives. Why is explained in this Article.
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| 24. |
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| 25. |
- Gunnarsson, Åsa, 1958-
(författare)
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Fair Taxes to End Poverty
- 2021
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Ingår i: Research Handbook on Human Rights and Poverty. - : Edward Elgar Publishing. - 9781788977500 - 9781788977517 ; , s. 474-488
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Bokkapitel (refereegranskat)
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| 26. |
- Gunnarsson, Åsa, 1958-
(författare)
-
Fair taxes to end poverty
- 2021
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Ingår i: Research handbook on human rights and poverty. - : Edward Elgar Publishing. - 9781788977517 - 9781788977500 ; , s. 474-487
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Bokkapitel (refereegranskat)abstract
- The book Tax Inequality and Human Rights, published in 2019, thoroughly discussed the links between human rights and tax norms, regarding both policies and regulations. Basically, the new interest in the relationship between how human rights connects to tax policies on global and national levels are related to a development of growing wealth and income inequalities. The dominant growth promoting tax ideology on fiscal consolidation and neutrality, supported by powerful actors, have led to damaging consequences for social and economic sustainability. Tax reforms during the last decades have built tax systems with an outcome that are contradictory to the resource mobilization and redistribution that are necessary for the realization of human rights. It is obvious that Agenda 2030 demands a reset and a rebuild of fiscal systems that have the potential to combat poverty. This chapter will explore the fiscal sociology-based knowledge that we need in order to improve the substantive capacity of legal reforms to create inclusive societies.
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| 27. |
- Gunnarsson, Åsa, 1958-
(författare)
-
Gender Equality and Taxation - International Perspectives
- 2021
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Annan publikation (populärvet., debatt m.m.)abstract
- The National tax laws and international tax policies have, despite impressive growth performances in many economies, worked against economic gender equality. The broad concept of tax fairness has become equivalent to what is good for economic growth and detached from social justice, leading to increasing income gaps and poverty. As a result, many aspects of taxation have indirectly had a substantial effect on gender-related socio-economic inequalities even though most domestic tax laws being gender neutral. The ignorance to consider gender inequalities, when designing tax laws, is obviously in conflict with several legal obligations and policies, on national, regional and international levels. In this paper, novel insights concerning the relationship between gender equality and taxation are presented. These insights have been pushed forward by both the societal challenges of financial crisis and now the pandemic crisis. Based on legal and economic perspectives, the anlysis in the text provides an overview of gender aspects within taxation when related to current tax policy trends.
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| 28. |
- Gunnarsson, Åsa, 1958-, et al.
(författare)
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Gender Equality and Taxation Policies in the EU
- 2019
-
Ingår i: Intereconomics. Review of European Economic Policy. - : Springer. - 0020-5346 .- 1613-964X. ; 54:3, s. 141-146
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Tidskriftsartikel (refereegranskat)abstract
- 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.
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| 29. |
- Gunnarsson, Åsa, et al.
(författare)
-
Gender equality in the Artic and North : socio-legal and geopolitical challenges
- 2017
-
Ingår i: Nordic Journal on Law and Society. - Umeå : Umeå universitet, Juridiskt Forum. - 2002-7788. ; 1:1-2, s. 6-15
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Tidskriftsartikel (refereegranskat)abstract
- This first issue of the Nordic Journal on Law and Society (NJOLAS) is dedicated to the theme of gender in the Artic. The articles are the result of research carried out by members of a transnational, socio-legal and interdisciplinary network on gender studies on women’s every-day life in Arctic and Northern Regions.Together, the articles form a socio-legal contribution to fill an identified knowledge gap about gender equality in the Arctic and in the geopolitics of Arctic.
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| 30. |
- Gunnarsson, Åsa, 1958-
(författare)
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Gendered power over taxes and budgets
- 2013
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Ingår i: The ashgate research companion to feminist legal theory. - : Ashgate. - 9781409418597 ; , s. 303-320
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Bokkapitel (refereegranskat)
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| 31. |
- Gunnarsson, Åsa, 1958-
(författare)
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Genus- och jämställdhetsperspektiv på skatterätten.
- 2019
-
Ingår i: Juridisk publikation. - 2000-2920 .- 2002-3537. ; :2, s. 419-447
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Tidskriftsartikel (refereegranskat)abstract
- Sverige ligger i framkant när det gäller jämställdhet. Men vi är inte där ännu. För svensk del finns det fortfarande områden som i stort sett har saknat en genomlysning utifrån de jämställdhetsmål som beslutats på svensk, europeisk och global nivå. Skatterätten är just ett sådant område. I Sverige, liksom i många andra länder, är det inte skattelagarna i sig som ger upphov till ekonomisk ojämställdhet och diskriminering. Däremot förekommer olika grader av strukturell diskriminering. Några av dessa strukturer identifieras i den här artikeln. Den mest grundläggande utgörs av skattesystemets fördelningsprofil. Skattelagar kan befästa och fördjupa den ekonomiska ojämställdheten mellan kvinnor och män, men har också stor potential att utjämna ojämställda ekonomiska förhållanden när det gäller inkomster och förmögenheter. En annan grundläggande fråga som kan vara avgörande för jämställdheten är hur skattesubjekt respektive skatteobjekt definieras. Eftersom relationen mellan skatterätt och jämställdhet har varit en fråga i marginalen, ges inledningsvis en politisk och historisk beskrivning av skatterättsliga principer om skatterättvisa som legitim grund för skattesystemens uppbyggnad. Syftet är att problematisera den dominerande synen på begreppet skatterättvisa i relation till jämställdhetsmålen. I problematiseringen ligger en genusteoretisk kunskapskritik mot föreställningen om att skatterätten kan vara könsneutral trots att det finns en grundläggande socioekonomisk verklighet som präglas av kvinnors ekonomiska underordning.
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| 32. |
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| 33. |
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| 34. |
- Gunnarsson, Åsa, 1958-
(författare)
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Hur jämställdhet kan skapa ny forskningskultur
- 2004
-
Ingår i: Den första nordiska forskarhandledarkonferensen 13-15 maj 2003 i Umeå. - Umeå : Universitetspedagogiskt centrum, Umeå universitet. - 9173056820 ; , s. 69-79
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)
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| 35. |
- Gunnarsson, Åsa, 1958-
(författare)
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Jämställdhetsintegrera skatterätten
- 2020
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Annan publikation (populärvet., debatt m.m.)abstract
- Jämställdhet är utan tvekan en systembärande idé för rättvisa och hållbara skatter. Problemet är att många skattelagar, under rådande skatteideologi, bidragit till att befästa och fördjupa den ekonomiska ojämställdheten. Det är dessutom svårt att se en förändringspotential så länge som vetenskapliga förgivettaganden och försanthållanden om skatternas funktion i samhället utesluter principiella övervägande om relationen mellan skatterättvisa och jämställdhet. I den här krönikan är avsikten att visa på dolda jämställdhetsproblem i svensk skatterätt som vi i kontexten av kris och behovet av hållbara skattebaser inte längre kan ignorera. Den här krönikan bygger till stor del på den forskning som bedrivits inom Horisont 2020-projektet Revisioning the ‘Fiscal EU’: Fair, Sustainable, and Coordinated Tax and Social Policies (FairTax).
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| 36. |
- Gunnarsson, Åsa, 1958-, et al.
(författare)
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Jämställdhetsnormen i skatte- och socialrätten
- 2001
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Ingår i: Familjeföreställningar. - Uppsala : Iustus förlag. - 9176784622 ; , s. 159-199
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 37. |
- Gunnarsson, Åsa, 1958-
(författare)
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Professor i skatterätt: Framtidens skatter måste vara jämställda
- 2021
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Ingår i: Altinget.
-
Tidskriftsartikel (populärvet., debatt m.m.)abstract
- DEBATT. Skattepolitiken bygger på en uppenbar fördomsfull syn på kvinnors ekonomiska ställning i samhället. Den kan kort och gott sammanfattas som att män ska har rätt till avdrag och kvinnor ska be om bidrag, skriver Åsa Gunnarsson, professor i skatterätt.
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| 38. |
- Gunnarsson, Åsa, 1958-, et al.
(författare)
-
Public expenditure for domestic work challenges Swedish gender equality
- 2010
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- 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
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| 39. |
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| 40. |
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| 41. |
- Gunnarsson, Åsa, 1958-
(författare)
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Skatterättvisa
- 1995
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- 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.
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| 42. |
- Gunnarsson, Åsa, 1958-
(författare)
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Skattesystemet är designat för män
- 2010
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Ingår i: Framtider. - Stockholm : Institutet för framtidsstudier. - 0281-0492. ; :3, s. 9-12
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Tidskriftsartikel (populärvet., debatt m.m.)abstract
- 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.
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| 43. |
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| 44. |
- Gunnarsson, Åsa, 1958-, et al.
(författare)
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Sweden : from proactive policies to anti-discrimination law
- 2023
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Ingår i: Nordic equality and anti-discrimination laws in the throes of change. - : Taylor & Francis Group. - 9781003172840 - 9781032001258 ; , s. 19-69
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Bokkapitel (refereegranskat)abstract
- The high scoring of the Nordic countries indicates that the Nordic way of striving for gender equality has been successful in a global perspective. Gender equality is an essential element of the Nordic welfare state model, interwoven with and dependent on general welfare measures that shape everyday life for individuals and the organization of society. Anti-discrimination legislation, primarily directed towards the protection of individuals, forms just part of the comprehensive and progressive measures that have been adopted in Sweden in order to achieve gender equality. Despite the high ratings given to gender equality in Sweden in international comparisons and its ambitious gender equality policy and extensive legislation aimed at promoting gender equality and eliminating discrimination, many challenges remain. Together with the other Nordic countries, Sweden is internationally considered a role model and a forerunner for gender equality.
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| 45. |
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| 46. |
- Gunnarsson, Åsa, 1958-
(författare)
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Taxing for equality : a re-emerging tax policy trend in Europe
- 2017
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Rapport (populärvet., debatt m.m.)abstract
- Key FindingsSocial 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.
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| 47. |
- Gunnarsson, Åsa, 1958-
(författare)
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Taxing for Social Justice or for Growth?
- 2020
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Ingår i: Tax Justice and Tax Law. - Oxford UK, New York, NY : Bloomsbury Publishing Plc. - 9781509934997 - 9781509935000 ; , s. 81-99
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Bokkapitel (refereegranskat)abstract
- For several decades now the, tax policy debate has been strongly influenced by a discourse that build on what seems to be conflicting interests between taxing for growth and taxing for social justice. The conflict implies a trade-off between efficiency and equity. The dominant internal tax policy trend has been increasingly influenced by the optimal tax theory, postulating that tax neutrality principles and horizontal equity should be guiding for the ultimate goal of taxing for growth. Consequently, the social justice dimension of tax law reforms has become a quite underdeveloped competence in both tax policy debate and research. The neglect of welfare obligations has created non-sustainable structural problems. In this chapter the ambition is to contextualize the problem from the perspectives of tax fairness principles and social contract models. Based on the European situation, one conclusion is that a constructive road-map for future tax reforms is a comprehensive tax base reform.
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| 48. |
- Gunnarsson, Åsa, 1958-
(författare)
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Välfärdsrätt och kunskapskällor
- 2010
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Ingår i: Nordisk socialrättslig tidskrift. - Stockholm : Santérus Academic Press Sweden. - 2000-6500. - 9789173350235 ; :1-2, s. 25-32
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 49. |
- Hellum, Anne, et al.
(författare)
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Introduction : nordic gender equality and anti-discrimination laws in the throes of change
- 2023
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Ingår i: Nordic equality and anti-discrimination laws in the throes of change. - : Routledge. - 9781003172840 - 9781032001258 ; , s. 1-18
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Bokkapitel (refereegranskat)abstract
- This book provides insights into the drive to achieve substantive gender equality in four Nordic countries: Finland, Iceland, Norway and Sweden. It draws a diverse and complex picture of the long, uneven, and unfinished process towards that goal. These countries’ systematic use of a combination of political and legal instruments has been described as the Nordic gender equality model. The Nordic states are known for the wide range of policies and programmes that, since the middle of the 20th century, have been adopted to ensure the provision of health services, education and economic safety for all, regardless of socioeconomic background and gender. In the 1970s and 1980s, the Nordic countries were among the first in the world to enact general gender equality and anti-discrimination laws with low-threshold enforcement mechanisms as an alternative to the ordinary courts.
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| 50. |
- Lahey, Kathleen, et al.
(författare)
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Gender Challenges & Human Capital in the Arctic
- 2014
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Ingår i: Arctic Yearbook. - 2298-2418. ; 2014, s. 183-201
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Tidskriftsartikel (refereegranskat)abstract
- This paper brings critical gender perspectives to the interrogation of northern human capital discourses, most of which tend to deploy gender-neutral concepts in analyzing productive capacities to perform labour and produce measurable economic value. From gendered and Indigenous perspectives, this concept of human capital excludes unpaid work relating to social reproduction, human welfare, and subsistence or in kind production, as well as the value of traditional and indigenous knowledges and processes. In Arctic/northern contexts, burgeoning interest in industrialized resource extraction, transportation, and fisheries affects labour market sectors mainly occupying men, and, not surprisingly, risks intensifying the social, economic, and political marginalization of women and Indigenous peoples. As members of the TUAQ Arctic Gender Equality Network, the authors approach these issues from governance perspectives, noting that despite state obligations to mainstream gender issues in policy development and to respect Indigenous rights under domestic and international agreements, women’s and indigenous peoples’ voices are largely absent from discussions of the economic, environmental, and human development policies that shape human engagement in relation to the north. This paper outlines governance gaps, gender and indigenous women’s inequalities, and economic imbalances that flow from this situation. The paper concludes with an analysis of how the costs and losses of the ‘paradox of plenty’ borne by women, indigenous, and northern communities can be reversed, and calls on multilateral governance bodies to take firm steps to implement these measures.
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