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[{"key": "dc.contributor.advisor", "value": "Karonen, Petri", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.advisor", "value": "Vilkuna, Kustaa H.J.", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Ollila, Aino", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-02-21T06:57:02Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-02-21T06:57:02Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2023", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/85552", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "K\u00e4sittelen pro gradu -tutkielmassani perheett\u00f6mien lis\u00e4veroa, joka kulki tutummin nimell\u00e4 vanhanpojan- ja vanhanpiianvero. Tulo- ja omaisuusverosta otettu 20 prosentin lis\u00e4vero hyv\u00e4ksyttiin Suomessa vuonna 1935 ja sit\u00e4 maksoivat kaikki yli 24-vuotiaat, jotka eiv\u00e4t el\u00e4tt\u00e4neet l\u00e4heist\u00e4\u00e4n. Lis\u00e4verolta v\u00e4lttyiv\u00e4t my\u00f6s aviopuolisoista v\u00e4hemm\u00e4n tienaavat sek\u00e4 jo aiemmin 16 vuotta l\u00e4heist\u00e4\u00e4n el\u00e4tt\u00e4neet. Lis\u00e4vero on j\u00e4\u00e4nyt historiantutkimukselle tuntemattomaksi aiheeksi. Vastasin tutkimuskysymyksiss\u00e4 siihen, miksi lis\u00e4vero otettiin k\u00e4ytt\u00f6\u00f6n Suomessa ja miten lis\u00e4verosta k\u00e4yty keskustelu ilmensi aikansa perheett\u00f6myysk\u00e4sityksi\u00e4 ydinperhett\u00e4 korostaneessa yhteiskunnassa. \n \nTutkin aihetta diskurssianalyyttisella historiantutkimuksella k\u00e4ytt\u00e4en eduskunta- ja sanomalehtiaineistoja. Lis\u00e4veron k\u00e4ytt\u00f6\u00f6notossa korostui eniten finanssipolitiikka, kuten tavoitteet verotuksen oikeudenmukaisuuden tasaamisesta ja perheiden vaikean taloudellisen tilanteen helpottamisesta. Lis\u00e4verolla oli my\u00f6s kytk\u00f6ksi\u00e4 v\u00e4est\u00f6politiikkaan: Suomessa tultiin tietoisiksi mahdollisesta v\u00e4est\u00f6kriisist\u00e4, ja lis\u00e4vero tuki v\u00e4est\u00f6n kasvuun liittyvi\u00e4 tavoitteita rankaisemalla lapsettomuudesta. Lis\u00e4veron tuoma mahdollinen v\u00e4est\u00f6nkasvu oli kuitenkin vain etu, eik\u00e4 p\u00e4\u00e4tavoite. Lis\u00e4veroon oli sis\u00e4\u00e4nkirjoitettu ohjeita ja sen toivottiin vaikuttavan esimerkiksi lapsettomiin aviopareihin. \n\nSanomalehtiin kirjoitetut pakinat edistiv\u00e4t lis\u00e4veron hyv\u00e4ksytt\u00e4vyytt\u00e4. Perheett\u00f6mi\u00e4 kuvailtiin pakinoissa vastuuttomina ja itsekk\u00e4in\u00e4. Perheett\u00f6mien olisi pit\u00e4nyt osallistua kansakunnan eloonj\u00e4\u00e4miskamppailuun hankkimalla j\u00e4lkikasvua, mutta he olivat tehneet pakinoiden perusteella tietoisen valinnan olla osallistumatta. Inhimillisille lapsettomuuden syille ei annettu kirjoituksissa tilaa. Perheett\u00f6mien lis\u00e4vero jakoi perheelliset ja perheett\u00f6m\u00e4t niin lakipyk\u00e4l\u00e4ss\u00e4 kuin yhteiskunnallisessa keskustelussa kahteen vastakkaiseen ryhm\u00e4\u00e4n, jossa perheett\u00f6m\u00e4t edustivat kansakunnan vastavirtaa. Lis\u00e4vero k\u00e4\u00e4nsi asenteen perheellisyyden ihanteeseen valtiolliselta tasolta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-02-21T06:57:02Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-02-21T06:57:02Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "77", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "perheett\u00f6mien lis\u00e4vero", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "vanhanpojanvero", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "vanhanpiianvero", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "verohistoria", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "1930-luku", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "eduskunta", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "\u201cKummanko valitsee, naimisen ilon vaiko verokarhun\u201d : perheett\u00f6mien lis\u00e4veron k\u00e4ytt\u00f6\u00f6notto 1935", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202302211811", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Humanistis-yhteiskuntatieteellinen tiedekunta", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Faculty of Humanities and Social Sciences", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Historian ja etnologian laitos", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Department of History and Ethnology", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Suomen historia", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Finnish History", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", 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