Vad driver socialdemokraterna? - En fallstudie av motiven bakom århundradets skattereform

Sammanfattning: In 1988 the Swedish Social Democratic Party decided to reform the tax system. In this essay I analyse the motives behind their acting on a basis of the party strategic theories of Przeworski and Sjöblom. The reform commonly referred to as the tax reform of the century, was although they considered that it was a high risk project pursued together with the Liberal Party. The new tax system implicated a less progressive income tax scale, actions against tax avoidance and raised value-added tax. The empirical analysis is primarily based on memoirs written by the key actors. I claim that the tax reform was a result of a ?supra class strategy?, with the motive to achieve the strategic goals maximization of parliamentary influence and vote maximization. I further claim that the tax reform resulted in a redefinition of the goals in the party program and that it had a negative impact on the party cohesion.