The issue of how the Swedish welfare system should be organized in an increasingly market-driven economy has become an urgent one. The public sector’s retreat from its previous commitments through deregulation and new public management reforms, as well as the state’s ambition of highlighting non-profit actors as potential providers of welfare, can be understood as an illustration of two ongoing processes of transformation in Swedish society. The aim of this article is to place a legal doctrinal research methodology of the Swedish Income Tax Act´s incentive scheme for corporate and private donations to civil society at the intersection of these transformations (welfare and civil society). At the same time, it is in the understanding of the tax legislation and the advantages it can offer individuals, nonprofits or commercial actors, that changes can be brought about in both the patterns and our understanding of charity and giving. A question that arises in this context is whether it is meaningful to speak of a shift in the state’s control of the financing of civil society. The term nonprofit tax shift is introduced in the study to discuss this issue. The article also addresses how ideas, stances and policy initiatives are shaped and articulated in Swedish contemporary politics, including tax policy. The paper argues for the existence of a ressentiment driven discursive frontline, running parallel to the public dialogue on welfareand the role of nonprofits. Additionally, it examines whether these developments in tax policy have affected the notions of justice that were previously a significant consideration in designing the income tax system in Sweden.

Robert Påhlsson planerar att gå i pension under våren 2022 och därför har hans vänner och kollegor valt att hylla honom med en festskrift. Robert är en skicklig akademiker som lämnat betydande bidrag på det skatterättsliga området, men han är också en omtyckt person som haft stor betydelse för den skatterättsliga miljön i Sverige och i Norden. Flera av författarna har knutit an till Roberts egna alster, och där finns mycket att välja bland, eftersom hans produktion både har djup och en synnerligen imponerande bredd.

Medverkande författare: Richard Arvidsson, Martin Berglund, Jan Bjuvberg, Jane Bolander, Inge Langhave, Katia Cejie, Mattias Dahlberg, Nick Dimitrievski, Patrik Emblad, Katarina Fast Lappalainen, Ole Gjems-Onstad, Anders Hultqvist, Mats Höglund, Jan Kellgren, David Kleist, Eleonor Kristoffersson, Magnus Kristoffersson, Peter Koerver Schmidt, Börje Leidhammar, Christina Moëll, Jérôme Monsenego, Claes Norberg, Stefan Olsson, Jan Pedersen, Roger Persson Österman, Henrik Stensgaard, Dennis Ramsdahl Jensen, Pernilla Rendahl, Christer Silfverberg, Teresa Simon-Almendal, Kristina Ståhl, Bo Svensson, Mats Tjernberg, Bertil Wiman, Frederik Zimmer och Bo Svensson.