Ett svenskt skattesystem under förändring : Århundradets skattereform 1902

Större delen av 1800-talet framstår som en misslyckad beslutsprocess när det gäller skatte-politiken i Sverige. Eftersträvade förändringar av skattesystemet var en trögrörlig process med mycket motstånd mot att göra förändringar i vårt gamla feodala skattesystem som hade anor från medeltiden. När 1800-talet börjar närma sig sitt slut stod plötsligt skattefrågorna högt upp på den politiska dagordningen. Arbetarna ville ha rösträtt och krävde att tullarna skulle avskaffas. Bönderna ville befrias från grundskatterna och de konservativa ville avskaffa in-delningsverket och ersätta den med en modern värnpliktsarmé. Den gemensamma nämnaren blir skattereformen 1902.Syftet i min uppsats har varit att undersöka denna skattereform som egentligen skulle vara en provisorisk skattereform som skulle tillämpas under ett år, 1903. Skattereformen bestod av tre delar som jag har undersökt varav det första är införandet av en progressiv beskattning. Det andra är införandet av självdeklarationen och det sista en reformering av taxeringsförfarandet.Resultatet av skattereformen vart så lyckad och gav väsentligt högre skatteintäkter till staten. Grunddragen i skattereformen kom att permanentas och följas av nya skattereformer. Nu nästan 110 år senare, är Sveriges skattesystem uppbyggt på samma sätt som det fastställdes i skattereformen 1902.

Trends in children`s physical activity and weight status in high and low socio-economic status areas of Melbourne, Victoria, 1985-2001

Objective:
To examine trends in active transport to and from school, in school sport and physical education (PE), and in weight status among children from high and low socio-economic status (SES) areas in Melbourne, Victoria, between 1985 and 2001.

Methods:
Cross-sectional survey data and measured height and weight from 1985 (n=557) and 2001 (n=926) were compared for children aged between 9–13 years within high and low SES areas.

Results:
From 1985 to 2001, the frequency of walking to or from school declined (4.38±4.3 vs. 3.61 ± 3.8 trips/wk, p<0.001), cycling to or from school also declined (1.22±2.9 vs. 0.36±1.5 trips/wk, p<0.001), and the frequency of PE lessons declined (1.64±1.1 vs. 1.18±0.9 lessons/wk, p<0.001). However, the frequency of school sport increased (0.9±1.22 vs. 1.24±0.8 sessions/wk, p<0.001). In 1985, 11.7% of children were overweight or obese compared with 28.7% in 2001 (p<0.001). Apart from walking to school and school sport, there were greater relative declines in cycling to school and PE, and increases in overweight and obesity among children attending schools in low SES areas compared with those attending schools in high SES areas.

Conclusions:
Declines in active school transport and PE have occurred at the same time as increases in overweight and obesity among Australian children.

Implications:
Promoting active school transport and maintaining school sport and PE should be important public health priorities in Australia. Current inequities in school sport and PE and in prevalence of overweight and obesity by area-level SES also need to be addressed.

Overweight and obesity from childhood to adulthood: a follow-up of participants in the 1985 Australian Schools Health and Fitness Survey

Objective: To examine overweight and obesity in Australian children followed through to adulthood.

Design and participants: A cohort study of 8498 children aged 7–15 years who participated in the 1985 Australian Schools Health and Fitness Survey; of these, 2208 men and 2363 women completed a follow-up questionnaire at age 24–34 years in 2001–2005.

Main outcome measures: Height and weight were measured in 1985, and self-reported at follow-up. The accuracy of self-reported data was checked in 1185 participants. Overweight and obesity in childhood were defined according to international standard definitions for body mass index (BMI), and, in adulthood, as a BMI of 25–29.9 and ≥ 30 kg/m2, respectively, after correcting for self-report error.

Results: In those with baseline and follow-up data, the prevalence of overweight and obesity in childhood was 8.3% and 1.5% in boys and 9.7% and 1.4% in girls, respectively. At follow-up, the prevalence was 40.1% and 13.0% in men and 19.7% and 11.7% in women. The relative risk (RR) of becoming an obese adult was significantly greater for those who had been obese as children compared with those who had been a healthy weight (RR = 4.7; 95% CI, 3.0–7.2 for boys and RR = 9.2; 95% CI, 6.9–12.3 for girls). The proportion of adult obesity attributable to childhood obesity was 6.4% in males and 12.6% in females.

Conclusion: Obesity in childhood was strongly predictive of obesity in early adulthood, but most obese young adults were a healthy weight as children.

Margaret River : making the most of every opportunity

Margaret River, WA is a community with a strong focus on youth, but it has not always been this way. The community went through a difficult period in the early 1990s, when intergenerational trust was low and youth engagement in the community declined. It was only after a concerted effort by schools and a community leadership committed to change that the situation was gradually reversed. The role of the school in facilitating this change is the focus of this case study.