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Debating Future Harmonization of European Union VAT Regulations: Protests Among Swedish Nonprofit Organizations

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  • Wallman Lundasen Susanne

Abstract

The article discusses how the introduction of common European Union tax (VAT) regulations may affect the voluntary sector in Sweden. Historically nonprofit organizations in Sweden have enjoyed tax exemption given that their activities are considered to be of a common good purpose. The Commission of the European Union considers the tax exemption to be too generous in the case of Sweden and that it may distort competition in the free market. The protests are analyzed through a historical institutionalism framework where the Swedish paradigm for the voluntary sector is seen as deeply embedded in a specific institutional setting. The EU policy is interpreted by many nonprofit actors as threatening the existing institutional setting.

Suggested Citation

  • Wallman Lundasen Susanne, 2012. "Debating Future Harmonization of European Union VAT Regulations: Protests Among Swedish Nonprofit Organizations," Nonprofit Policy Forum, De Gruyter, vol. 3(1), pages 1-16, June.
    • Handle: RePEc:bpj:nonpfo:v:3:y:2012:i:1:p:16:n:2
    DOI: 10.1515/2154-3348.1041
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    References listed on IDEAS

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    1. Ahrne, Göran & Brunsson, Nils, 2005. "Organizations and meta-organizations," Scandinavian Journal of Management, Elsevier, vol. 21(4), pages 429-449, December.
    2. Hvenmark, Johan & Wijkström, Filip, 2004. "The Popular Movement Marinade – The dominant civil society framework in Sweden," SSE/EFI Working Paper Series in Business Administration 2004:18, Stockholm School of Economics.
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