Inslag av sambeskattning i inkomstskattelagen - En undersökning om inslag av sambeskattning förkommer vid en omfördelning av en skattereduktion
(2021) JURM02 20211Department of Law
Faculty of Law
- Abstract (Swedish)
- Sverige har länge tillämpat ett beskattningssystem där makar och sambos har setts som ett skattesubjekt inför lagen, s.k. sambeskattning. Att taxera makar och sambos tillsammans, har historisk sett inneburit en högre skatt jämfört med ensamboende. Sambeskattning motverkade därför förvärvsarbetande kvinnor att ta steget ut på arbetsmarknaden.
Skatterätten är ett dynamiskt rättsområde, och de äldre sambeskattnings-principerna har succesivt med tiden ersatts av särbeskattning. Sedan 2007 har fullständig särbeskattning tillämpats i Sverige, men trots detta har det visats sig återfinnas vissa inslag av sambeskattning än idag genom möjligheten att omfördela rätten till skattereduktioner.
Enligt studien så framkommer det att fem av de... (More) - Sverige har länge tillämpat ett beskattningssystem där makar och sambos har setts som ett skattesubjekt inför lagen, s.k. sambeskattning. Att taxera makar och sambos tillsammans, har historisk sett inneburit en högre skatt jämfört med ensamboende. Sambeskattning motverkade därför förvärvsarbetande kvinnor att ta steget ut på arbetsmarknaden.
Skatterätten är ett dynamiskt rättsområde, och de äldre sambeskattnings-principerna har succesivt med tiden ersatts av särbeskattning. Sedan 2007 har fullständig särbeskattning tillämpats i Sverige, men trots detta har det visats sig återfinnas vissa inslag av sambeskattning än idag genom möjligheten att omfördela rätten till skattereduktioner.
Enligt studien så framkommer det att fem av de tolv skattereduktioner som en fysisk person kan erhålla går att omfördela. De skattereduktioner som kan omfördelas har visat sig ha en stark koppling till hushållsekonomiska frågor, såsom utgifter för städhjälp, snickare, eller installation av solceller. De flesta omfördelningsmöjligheter av skattereduktioner grundar sig inte i inkomstskattelagen, utan grundar sig istället i Skatteverkets allmänna råd. En omfördelning kan troligtvis göras eftersom det anses svårt att avgöra vem i ett hushåll som uppburit kostnaden för den skattereducerande utgiften inom ett och samma hushåll där makar och sambas har delad ekonomi. Vidare har det visat sig att reduktioner med stark koppling till en fysisk person tjänsteinkomst inte kan omfördelas.
Trots att vissa inslag av sambeskattning förekommer idag, saknas de historiska konsekvenserna som dåtidens sambeskattning innebar. En omfördelning är idag högst frivillig och kan enbart gynna - de tidigare missgynnade - makar och sambos rent beskattningsmässig. Den typ av sambeskattning som fortlever idag har således liten eller ingen koppling till dåtidens sambeskattningsprinciper. (Less) - Abstract
- Sweden has for a long time applied a taxation system where spouses and cohabitants have according to law been seen as one tax subject, so-called joint taxation. Taxing spouses and cohabitants together has historically resulted in a higher tax compared to single people. Joint taxation therefore discouraged women from taking the step into the labour market.
Tax law is a dynamic area of law, and the older principles of joint taxation have gradually been replaced by individual taxation over time. Since 2007, individual taxation has been applied in Sweden, but despite this, it has been shown that certain elements of joint taxation can still be found today through the possibility of redistributing the right to tax reductions among spouses and... (More) - Sweden has for a long time applied a taxation system where spouses and cohabitants have according to law been seen as one tax subject, so-called joint taxation. Taxing spouses and cohabitants together has historically resulted in a higher tax compared to single people. Joint taxation therefore discouraged women from taking the step into the labour market.
Tax law is a dynamic area of law, and the older principles of joint taxation have gradually been replaced by individual taxation over time. Since 2007, individual taxation has been applied in Sweden, but despite this, it has been shown that certain elements of joint taxation can still be found today through the possibility of redistributing the right to tax reductions among spouses and cohabitants.
According to the study, it appears that five of the twelve tax reductions that a person can receive can be redistributed. The tax reductions that can be redistributed have shown to have a strong connection to household financial issues, such as expenses for cleaning assistance, carpentry, or installation of solar cells. Most redistribution possibilities of tax reduction are not based on the Income Tax Act, but are instead based on the Swedish Tax Agency's general advice. Redistribution can probably be made because it is considered difficult to determine who in a household has paid the tax-reducing expenditure within the same household where spouses and cohabitants have shared finances. Furthermore, it has been shown that reductions with a strong connection to a person's income of employment cannot be redistributed.
Despite the fact that certain element of joint taxation occurs today, the historical consequences of joint taxation are missing. Redistribution is today highly voluntary and can only benefit - the previously disadvantaged - spouses and cohabitants with a lower tax. The type of joint taxation that occurs today has little or no connection to the historically joint taxation regulation. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9046216
- author
- Wimby, Hugo LU
- supervisor
- organization
- alternative title
- Elements of joint taxation in the Income Tax Act
- course
- JURM02 20211
- year
- 2021
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skatterätt, sambeskattning, skattereduktioner
- language
- Swedish
- id
- 9046216
- date added to LUP
- 2021-06-16 15:03:54
- date last changed
- 2021-06-16 15:03:54
@misc{9046216,
abstract = {{Sweden has for a long time applied a taxation system where spouses and cohabitants have according to law been seen as one tax subject, so-called joint taxation. Taxing spouses and cohabitants together has historically resulted in a higher tax compared to single people. Joint taxation therefore discouraged women from taking the step into the labour market.
Tax law is a dynamic area of law, and the older principles of joint taxation have gradually been replaced by individual taxation over time. Since 2007, individual taxation has been applied in Sweden, but despite this, it has been shown that certain elements of joint taxation can still be found today through the possibility of redistributing the right to tax reductions among spouses and cohabitants.
According to the study, it appears that five of the twelve tax reductions that a person can receive can be redistributed. The tax reductions that can be redistributed have shown to have a strong connection to household financial issues, such as expenses for cleaning assistance, carpentry, or installation of solar cells. Most redistribution possibilities of tax reduction are not based on the Income Tax Act, but are instead based on the Swedish Tax Agency's general advice. Redistribution can probably be made because it is considered difficult to determine who in a household has paid the tax-reducing expenditure within the same household where spouses and cohabitants have shared finances. Furthermore, it has been shown that reductions with a strong connection to a person's income of employment cannot be redistributed.
Despite the fact that certain element of joint taxation occurs today, the historical consequences of joint taxation are missing. Redistribution is today highly voluntary and can only benefit - the previously disadvantaged - spouses and cohabitants with a lower tax. The type of joint taxation that occurs today has little or no connection to the historically joint taxation regulation.}},
author = {{Wimby, Hugo}},
language = {{swe}},
note = {{Student Paper}},
title = {{Inslag av sambeskattning i inkomstskattelagen - En undersökning om inslag av sambeskattning förkommer vid en omfördelning av en skattereduktion}},
year = {{2021}},
}