One of the most debated elements of the Social Democratic reform of the Swedish tax system was the lowered income tax rate, which mainly affected the upper tax brackets. An analysis of public attitudes to the tax reform during three time periods reveals that attitudinal patterns are characterized by stability, both on aggregate and individual levels, and by profound social divisions. Support is more prevalent among more affluent social strata and those affiliated with Bourgeoisie parties compared to workers, low- income earners and those with left-wing preferences. Following attitudinal developments in the aftermath of the tax reform, social conflicts - mainly structured along class dimensions - as well as demands for tax progression tended to increase between 1991 and 1996.
Get full access to this article
View all access options for this article.
References
1.
Agell, J., Englund, P. & Södersten, J.1995. Svensk skattepolitik i teori och praktik. 1991 års skattereform (Swedish Tax Policy in Theory and Practice. The 1991 Tax Reform). SOU 1995:104, Appendix 1. Stockholm: Fritzes .
2.
Andrews, F., Morgan, J. & Sonquist, J.1973. Multiple Classification AnalysisAnn Arbor: University of Michigan.
3.
Borchorst, A. & Siim, B.1987. Women and the Advanced Welfare State - A New Kind of Patriarchal Power? In A. Showstack Sassoon (ed.), Women and the State, pp. 128-157. London: Hutchinson.
4.
Converse, P.E.1964. The Nature of Belief Systems Among Mass Publics In D. Apter (ed.), Ideology and Discontent, pp. 206-261. New York: Free Press.
5.
Converse, P.E.1970. Attitudes and Non-attitudes: Continuation of a Dialogue In E. R. Tufte (ed.), The Quantitative Analysis of Social Problems, pp. 168-189. Reading, MA: Addison-Wesley
6.
Edlund, J., Halleröd, B., Svallfors, S. & Åberg, R.1998. Opinioner kring 1991 års skattereform (Opinions Concerning the 1991 Tax Reform). Codebook for Machine-readable DatafilesUmeå University: Department of Sociology.
7.
Edlund, J., Sundström, E. & Svallfors, S.1997. ISSP 1996. Role of Government III. Codebook for Machine-readable DatafilesUmeå University: Department of Sociology.
8.
Eklind, B. & Johansson, R.1989. Skattereformens fördelningseffekter (Distributive Effects of the Tax Reform). In SOU 1989:33, Reformerad inkomstbeskattning (Reformed Income Taxation), Vol. IV. Stockholm: Allmänna förlaget.
9.
Elmbrant, B.1993. Så föll den svenska modellen (How the Swedish Model Fell)Stockholm: T. Fischer .
Elvander, N.1994. Demokratins problem och den svenska modellen (Democracy's Problem and the Swedish Model) In B. Holmlund (ed.), Arbete, loner och politik (Work, Wages and Politics), pp. 297-310. Stockholm : Fritzes.
12.
Erikson, R. & Goldthorpe, J.H.1992. The Constant FluxOxford: Clarendon Press.
13.
Esping-Andersen, G.1990. The Three Worlds of Welfare Capitalism . Cambridge: Polity Press.
14.
Evans, P., Rueschmeyer, D. & Skocpol, T. (eds.) 1985. Bringing the State Back In.Cambridge: Cambridge University Press.
15.
Feldt, K.-O.1991. Alla dessa dagar... I regeringen 1982-1990 (All These Days... In the Government 1982-1990)Stockholm: Norstedts.
16.
Finansdepartementet1990. Århundradets skattereform (Tax Reform of the Century)Stockholm: Allmanna Forlaget.
17.
Hadenius, A.1981. Spelet om skatten (The Game of Tax). Lund: Norstedts.
Hallerod, B.1993. Dynamiska effekter - har 1991 års skattereform påverkat arbetskraftutbudet? (Dynamic Effects - Has the 1991 Tax Reform Affected Labour Supply?)Ekonomisk Debatt, 21, 347-354.
20.
Hernes, H.1987. Women and the Welfare State: the Transition from Private to Public Dependence In A. Showstack Sassoon (ed.), Women and the State, pp. 72-92. London: Hutchinson.
21.
Hoel, M. & Knutsen, O.1989. Social Class, Gender and Sector Employment as Political Cleavages in ScandinaviaActa Sociologica, 32, 181-201.
22.
Inglehart, R.1990. Culture Shift in Advanced Industrial SocietyPrinceton, NJ: Princeton University Press .
23.
Inglehart, R.1997. Modernization and PostmodernizationPrinceton, NJ: Princeton University Press.
24.
Kinder, D.R.1983. Diversity and Complexity in American Public Opinion In A. W Finifter (ed.), Political Science: The State of the Discipline , pp. 389-425. Washington: American Political Science Association.
25.
Knoke, D. & Burke, P.J.1980. Log-linear Models. Sage University Paper series on Quantitative Applications in the Social Sciences, Nr. 20London: Sage.
26.
Korpi, W.1992. Halkar Sverige efter? (Is Sweden Sliding Behind?)Stockholm: Carlssons.
27.
Korpi, W.1993. Politik och väljare bakom valutgången 1991 (Politics and Voters Behind the 1991 Election)Sociologisk forskning , 30, 3-28.
28.
Lee, D. J. & Turner, B. S. (eds.) 1996. Conflicts About Class: Debating Inequality in Late Industrialism.London: Longman.
29.
Levi, M.1990. A Logic of Institutional Change In K. Schweers Cook & M. Levi (eds ), The Limits of Rationality , pp. 402-418Chicago: University of Chicago Press.
30.
Nieuwbeerta, P.1996. The Democratic Class Struggle in Postwar SocietiesActa Sociologica, 39, 345-383.
31.
Oecd1994. Revenue StatisticsPans: OECD.
32.
Orloff, A.S.1993. Gender and the Social Rights of Citizenship: The Comparative Analysis of Gender Relations and Welfare StatesAmerican Sociological Review, 58, 303-328.
33.
Pakulski, J. & Waters, M.1996. The Death of ClassLondon: Sage.
34.
Palme, J. & Wennemo, I.1998. Swedish Social Security in the 1990's: Reform and Retrenchment. Valfardsprojektet (The Welfare Project)Stockholm: The Printing Works of the Cabinet and Ministries.
35.
Pierson, P.1993. When Effect Becomes Cause: Policy Feedback and Political ChangeWorld Politics, 45, 595-628.
36.
Putnam, R.D.1993. Making Democracy WorkPrinceton : Princeton University Press.
37.
Rothstem, B.1992. Den korporativa staten (The Corporative State)Stockholm: Norstedts.
38.
Rothstem, B.1994. Vad bor staten gora? (What Should the State Do?)Stockholm: SNS.
39.
Rothstem, B.1996Political Institutions: An Overview In R. E Goodm & H. D. Klingemann (eds.), A New Handbook of Political Science , pp. 133-166. Oxford: Oxford University Press.
40.
Sainsbury, D. (ed.) 1994. Gendering Welfare States.London: Sage.
Schwarz, B. & Nyman, K.1989. Fördelningseffekter av reformerad inkomstbeskattning (Distributive Effects of Reformed Income Taxation). In SOU 1989:33, Reformerad inkomstbeskattning (Reformed Income Taxation) Vol. IV. Stockholm: Allmanna forlaget .
43.
Sears, D.O. & Citrin, J.1985. Tax Revolt. Something for Nothing in California. Enlarged EditionCambridge: Harvard University Press.
44.
Skocpol, T.1992. Protecting Soldiers and MothersCambridge : The Belknap Press of Harvard University Press.
45.
Slemrod, J. (ed.) 1990Do Taxes Matter?Cambridge, MA: MIT Press.
46.
Sou1989a. Reformerad inkomstbeskattning (Reformed Income Taxation). SOU 1989:33, Vol. I-IV. Stockholm: Allmänna förlaget.
Sou1989c. Reformerad mervärdesskatt (Reformed Value Added Tax). SOU 1989:35, Vol. I-II. Stockholm: Allmänna forlaget.
49.
Sou1995. Skattereformen 1990-1991 (The 1990-1991 Tax Reform) SOU 1995:104. Stockholm: Fritzes.
50.
Steinmo, S.1993. Taxation and DemocracyNew Haven : Yale University Press.
51.
Steinmo, S.1994. The End of Redistribution? International Pressures and Domestic Policy ChoicesChallenge, 37, 9-17.
52.
Stemmo, S. & Watts, J.1995. It's the Institutions, Stupid! Why Comprehensive National Health Insurance Always Fails in AmericaJournal of Health Politics, 20, 329-372.
53.
Stenberg, K. & Svallfors, S.1992. Attitudes to Inequality - A Swedish Survey. Codebook for Machine-readable DatafilesUmeå University: Department of Sociology.
54.
Stephens, J.D.1996. The Scandinavian Welfare States: Achievements, Crisis, and Prospects In G. Espmg-Andersen (ed.), Welfare States in Transition, pp. 32-65. London: Sage.
55.
Sundstrom, E. & Svallfors, S.1995. Åsikter om den offentliga sektorn och skatterna (Attitudes to the Public Sector and Taxes). Codebook for Machine-readable DatafilesUmeå University: Department of Sociology.
56.
Svallfors, S.1991. The Politics of Welfare Policy in Sweden: Structural Determinants and Attitudinal CleavagesBritish Journal of Sociology, 42, 609-634.
57.
Svallfors, S.(forthcoming). The Middle Class and Welfare State Retrenchment: Attitudes to Swedish Welfare Policies In S. Svallfors & P. Taylor-Gooby (eds.), The End of the Welfare State? Public Attitudes to State Retrenchment.London: Routledge.
58.
Sodersten, B. (ed.) 1991. Den stora reformen ( The Great Reform). Stockholm: SNS forlag.
59.
Thelen, K. & Steinmo, S.1992. Historical Institutionalism in Comparative Politics In S. Steinmo, K. Thelen & F. Longstreth (eds.), Structuring Politics. Historical Institutionalism in Comparative Analysis , pp. 1-32. Cambridge: Cambridge University Press.
60.
Therborn, G.1991. Sweden In A. Pfaller, I. Gough & G. Therborn (eds.), Can the Welfare State Compete? , pp. 229-269. London: Macmillan.
61.
Waerness, K.1987. On the Rationality of Caring In A. Showstack Sassoon (ed.), Women and the State , pp. 207-234. London : Hutchmson.
62.
Wahlund, R.1991Skatter och ekonomiska beteenden (Taxes and Economic Behaviours)Stockholm: EFI.
63.
Weir, M.1992. Politics and JobsPrinceton : Princeton University Press.
64.
Zaller, J.R.1992The Nature and Origins of Mass OpinionNew York: Cambridge University Press.
65.
Åberg, R.1993Århundradets skattereform? (Tax Reform of the Century?)Stockholm: Fritzes.
66.
Åberg, R.1994a. Politik och opinion krmg 1990-1991 års skattereform (Politics and Opinion Concerning the 1990-1991 Tax Reform ) In B. Holmlund (ed.), Arbete, loner och politik ( Work, Wages and Politics), pp. 263-295. Stockholm : Fritzes.
67.
Åberg, R.1994b. Wage Control and Cost-Push Inflation in Sweden since 1960 In R. Dore, R. Boyer & Z. Mars (eds.), The Return to Incomes Policy, pp. 71-93. London: Pinter.
68.
Åsard, E. & Bennett, W.L.1992. Regulating the Marketplace of Ideas: Tax Reform and Election Rhetoric in Sweden and the United States Uppsala North American Studies Reports 8Uppsala University: The Swedish Institute for North American Studies.
