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Taxation in Support of Equality: The Swedish RUT Deduction and the Circular Economy
Örebro University, Sweden.ORCID iD: 0000-0002-3044-4214
2020 (English)In: Florida Tax Review, ISSN 1066-3487, Vol. 24, no 1, p. 349-374Article in journal (Refereed) Published
Abstract [en]

This Article investigates the tax dimensions of sustainable development as it specifically relates to the Circular Economy in the experience of the Nordic countries and in particular of Sweden, in the context of EU and international law. The Article examines in detail the Swedish RUT tax deduction for certain costs of household services and its cascading effects in terms of female entrepreneurship, gender equality, and a more sustainable economic model, comparing it to similar initiatives in the other Nordic countries, and setting it against the fabric of current EU regulations and the novel approaches detailed in the New European Consensus on Development and the UN Sustainable Development Goals.

Place, publisher, year, edition, pages
University of Florida, 2020. Vol. 24, no 1, p. 349-374
National Category
Law
Research subject
Law
Identifiers
URN: urn:nbn:se:lnu:diva-124827OAI: oai:DiVA.org:lnu-124827DiVA, id: diva2:1799319
Projects
Det nya EU samförståndet om utveckling: hållbarhet och skatterättens roll
Funder
Torsten Söderbergs stiftelse, Torsten Söderbergs stiftelse, R15/18
Note

Issued in 2021 even if formally stating 2020.

Available from: 2023-09-21 Created: 2023-09-21 Last updated: 2023-10-18Bibliographically approved

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Trenta, Cristina

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