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- Andersson-Skog, Lena, 1959-, et al.
(författare)
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1864-1914 : samhällsdynamik och industrialisering
- 2014
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Ingår i: Det svenska näringslivets historia 1864-2014. - Stockholm : Dialogos Förlag. - 9789175042701 ; , s. 14-197
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 4. |
- Andersson Skog, Lena, 1959-, et al.
(författare)
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Between Family and Market – A Feminist Story about Individual versus Joint Taxation in Relation to Swedish Business Taxation 1928-1977
- 2016
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- A general bias in most welfare states has been to use public revenues to deal with inequality in social and economic programmes. However, tax policies and regulatory tax reforms very seldom consider that gender norms and practices have had profound effects in shaping tax systems, which has become hindrance for achieving economic gender equality.By applying a gender perspective on family and business taxation we want to show that breadwinning and support of the family are common dominators for how the modern income taxation was constructed. A common understanding is that the consequence of this transformation from family economy to market economy also lead to a permanent and clear cut between these two spheres of economy. We will show that this idea of separation is more of a fiction than the reality.
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| 6. |
- Andersson-Skog, Lena, 1959-
(författare)
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De okända telefonföreningarnas uppgång och fall
- 1999
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Ingår i: Mellan stat och marknad. - Stockholm : Fören. Kooperativa studier. - 9187132052 ; , s. 169-188
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 8. |
- Andersson-Skog, Lena, 1959-, et al.
(författare)
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Den förutseende staten? : Småföretagskrediter och den ekonomiska politiken 1940-1965
- 2020
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Denna rapport redovisar forskningsresultat från projektet Att satsa på framtiden? Den statliga kreditpolitiken och småföretagen 1933–1970 som finansierats av Handelsbankens Forskningsstiftelser under perioden 2017–2020 genom anslag P17- 0108. I rapporten redovisas empiriska-analytiska resultat från ett omfattande källmaterial som excerperats från Kommerskollegiums arkiv som finns deponerat i Riksarkivets filial i Marieberg. Fokus ligger främst på att redovisa resultat från en undersökning av alla statliga lånegarantier under perioden 1954–1965. Rapporten innehåller även ett avsnitt baserat på en urvalsundersökning av lån från Statens hantverkslånefond under perioden 1954–1956. Dessa resultat har även analyserats och diskuterats i relation till övriga forskningsresultat inom projektet. Med förbehållet att alla publikationer måste studeras för att överblicka projektets resultat på detaljnivå, utgör denna rapport därmed en sammanfattning av ovanstående forskningsprojekt.
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| 9. |
- Andersson-Skog, Lena, 1959-, et al.
(författare)
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Det sammanflätade intresset: Staten, affärsbankerna och småföretagen i ATP-systemet 1958-1962 : [The Intertwined Interest: the State, the Commercial Banks and Small Business Finance during the Supplementary Pension Reform, 1958–1962]
- 2021
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Ingår i: Scandia. - Lund : Scandia. - 0036-5483. ; 87:1, s. 38-60
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Tidskriftsartikel (refereegranskat)abstract
- This article focuses on the interaction between the state and Swedish banks during the establishment of two institutes for small business credit, AB Industrikredit and AB Företagskredit, between 1958 and 1962. These institutes were established as intermediaries between the supplementary pension system and the credit market. We have been able to elucidate this process by the Swedish Bankers’ Association granting us privileged access to archival material on these negotiations.It is demonstrated that the strong ideological conflict characterizing the parliamentary debate on the supplementary pensions system did not spill over into the system being implemented within the financial sector as this was organized through the examined credit institutes. Instead, the banks and the state were able to negotiate through established channels and arenas for business-government relations in the financial sector. Even if the parties initially exhibited mistrust based on different historical interpretations of the market for small business credit, they also recognized the degree of change that would be brought on by the supplementary pension system with regard to the financial markets and capital formation as a whole. Hence, they downplayed ideological differences and strived to reach an outcomethat was mutually beneficial in its final form. A crucial indication of this consensus is that fifty percent of each institute was owned by the state while the other fifty percent was owned by the banks.
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| 10. |
- Andersson-Skog, Lena, 1959-, et al.
(författare)
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Family Taxation as Tax Reduction : The Introduction of Income Splitting in Swedish Taxation, 1945–1952
- 2020
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- This paper deals with the introduction of marital aggregation and income splitting in Sweden in 1952. It is demonstrated that actors such as political parties, employers and white-collar unions embraced income splitting because it mitigated the effects of wage moderation and progressive income tax for most wage-earners. In this respect, we recognise that the income splitting reform was made at the expense of married women with high incomes. This result relates to previous research which has noted that women´s organizations and politicians representing women´s interests have functioned as ‘policy takers’, rather than ‘policy-makers’, in the Scandinavian corporatist system.
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