Taxation in Support of Equality The Swedish RUT Deduction and the Circular Economy

Abstract

This Article investigates the tax dimensions of sustainable development as it specifically relates to the Circular Economy in the experience of the Nordic countries and in particular of Sweden, in the context of EU and international law. The Article examines in detail the Swedish RUT tax deduction for certain costs of household services and its cascading effects in terms of female entrepreneurship, gender equality, and a more sustainable economic model, comparing it to similar initiatives in the other Nordic countries, and setting it against the fabric of current EU regulations and the novel approaches detailed in the New European Consensus on Development and the UN Sustainable Development Goals.