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'Race to the Bottom': A Case Study of Sweden's Corporate Tax Policies
University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
2018 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

This thesis aims to describe the justification by the government for lowering the corporate tax rate in Sweden. The lowering of corporate tax is an accurate issue since it is currently a policy that is being debated in the majority of market economies due to its importance of affecting a state's income.

To be able to study how the governments have justified the taxation rate, the study is looking at the two major ideologies in Sweden from 1980 to 2018. The left-wing bloc and the right-wing bloc and its respective ideological concepts which sets the analytical framework for the analysis. The thesis concentrates on literature regarding Swedish policy traditions and corporate tax where our contribution is a combination of these two fields of study where the aim is to describe how the government justify the corporate tax. The description is focusing on government propositions from 1980-2018, combined with research from The National Institute of Economic Research.

The study shows mainly supporting arguments for the reduction of corporate tax in the derived concepts of deregulation, decommodification and globalisation. The thesis concludes that the main arguments for a tax reduction are mainly impacts from other states reducing theirs. The thesis draws on the conclusion that impact from globalisation creates arguments, that to remain competitive, and attract companies and investments, a lower tax in comparison to other states is preferable.

Hence, in this study, the analytical framework used to analyse the empirical data has resulted in a conclusion that the defined concepts of neoliberalism such as, deregulation, free trade and globalisation mainly describes government's justification of a corporate tax cut.

Place, publisher, year, edition, pages
2018. , p. 53
Keywords [en]
Government Policy, Corporate Tax, Sweden, Ideologies, Globalisation
National Category
Political Science
Identifiers
URN: urn:nbn:se:hv:diva-12992Local ID: EIS501OAI: oai:DiVA.org:hv-12992DiVA, id: diva2:1254027
Subject / course
Political science
Educational program
International Programme in Politics and Economics
Supervisors
Examiners
Available from: 2018-10-12 Created: 2018-10-08 Last updated: 2018-10-12Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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Language
  • de-DE
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  • en-US
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Output format
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