Sökning: "RUT deduction"

Visar resultat 1 - 5 av 9 uppsatser innehållade orden RUT deduction.

  1. 1. Beräkning av arbetskostnad i RUT och ROT - Ett återkommande problem

    Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Axel Emilsson; [2020]
    Nyckelord :skatterätt; rättssociologi; Law and Political Science;

    Sammanfattning : The aim of this report has been to examine how work-cost has been regulated in the RUT- and ROT-deductions (called the house reductions together), what changes have been made, what has caused these and what can happen in this area in the future. The house reductions give a reduction of the tax burden on the buyer and a payment from the Swedish Tax Agency to the performer when certain types of work is performed in or near the buyers houses. LÄS MER

  3. 2. Bäst i test: ROT vs. RUT : En ekonometrisk studie över ROT-och RUT-avdragens effekt på anställdas reallöner ur ett genusperspektiv

    Kandidat-uppsats, Linköpings universitet/Nationalekonomi

    Författare :Elin Borg; Josefin Larsson; [2018]
    Nyckelord :;

    Sammanfattning : In the year 2007 a reform was established that allowed private citizens in Sweden to make tax deductions on companies providing services pertaining to the household (called RUT-deduction). The year later another reform was introduced granting citizens additional tax deductions but this time concerning household renovation, reconstruction and extensive construction (called ROT-deduction). LÄS MER

  4. 3. Vem bryr sig? : Omsorgsetiska argument mot (ökad) handel med hushållstjänster

    Kandidat-uppsats, Umeå universitet/Institutionen för idé- och samhällsstudier

    Författare :Charlotta Frändberg; [2018]
    Nyckelord :care ethics; feminism; housework; marketization commodification;

    Sammanfattning : In this essay, I bring together the Swedish debate concerning tax subsidized household services – the so called RUT-deduction – with feminist care ethics, here represented mainly by philosopher Virginia Held. The first and main question asked, is how a care ethical argument against increased trade in housework can be formulated. LÄS MER

  5. 4. RUT-avdragets påverkan på löner ochsysselsättning inom sektorn för hushållsnäratjänster

    Kandidat-uppsats, Högskolan Dalarna/Nationalekonomi

    Författare :Andreas Bostedt; Magdalena Lundberg; [2017]
    Nyckelord :RUT deduction; household services; tax subsidy; employment effects; payment effects; limited companies; Difference-in-Difference; fixed effects; RUT-avdrag; hushållsnära tjänster; skattesubvention; sysselsättningseffekter; löneeffekter; aktiebolag; difference-in-difference; fixa effekter;

    Sammanfattning : Syftet med denna undersökning har varit att studera vad RUT-avdragets införande 2007 har inneburit för anställda inom befintliga svenska aktiebolag inom RUT-branschen. RUTavdraget är en skattesubvention som innebär att privatpersoner kan få hushållsnära tjänster utförda till ett reducerat pris. LÄS MER

  7. 5. Arbete och utanförskap : RUT-arbetares upplevelse av eget inflytande och inklusion

    Master-uppsats, Stockholms universitet/Statsvetenskapliga institutionen

    Författare :Daniel Matevski; [2017]
    Nyckelord :work; equality; intersectionality; gender; social class; ethnicity; resources; agency; achievements; inclusion; deliberation; semi-structured interview; domestic workers; policy reform; RUT; Sweden; arbete; jämlikhet; jämställdhet; intersektionalitet; kön; klass; etnicitet; resurser; handlingsutrymme; åstadkommande; inklusion; deliberation; semistrukturerad intervju; hushållsarbetare; reform; RUT;

    Sammanfattning : The premises of the Swedish tax deduction for domestic services (RUT) could in part be said to be based upon the assumption that formal employment will lead to social and gender equality. But is this always the case? The purpose of this paper is to examine ways in which the experience of influence and inclusion has been affected by formal employment amongst women from migrant backgrounds working in the Swedish domestic service sector. LÄS MER