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- 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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- Andersson-Skog, Lena, 1959-, et al.
(författare)
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Stat och marknad i historiskt perspektiv : från 1850 till idag
- 2018
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- I dag ser vi stora förändringar i det svenska samhället i form av avregleringar – eller snarare omregleringar. Samtidigt har debatten om avregleringarna i den svenska ekonomin polariserats alltmer. Å ena sidan framställs avregleringsvågen som något naturnödvändigt och helt självklart. Å andra sidan ses den som en del av högersammansvärjning, ägnat att torpedera välfärdssamhället. Bakom båda uppfattningarna finns föreställningen att avregleringarna är en avvikelse eller nyorientering från ett läge där regleringar alltid har funnits - alltså att perioden efter 1990 skulle vara unik.Författarna sätter detta fenomen i ett större perspektiv genom att diskutera och dra lärdomar från ett antal omreglerade sektorer i den svenska ekonomin. De använder historiska exempel för att belysa olika faser i vår moderna regleringshistoria. Exemplen berör sektorerna som järnvägen, telekommunikationer, posten, bussbranschen, flyget, elsektorn, vård och skola och apotek.Hur såg omvandlingen till en reglerad ekonomi ut i Sverige, och vilka drivkrafter låg bakom dessa förändringar?
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- Ewa, Axelsson Lantz, 1983-
(författare)
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Naturresurser, sågverksbolag och bönder : konflikter i Västernorrland 1863-1906
- 2018
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- During the nineteenth century, competition over forestland and waterways grew in Northern Sweden. This increased the pressure on existing institutions of natural resource governance. It culminated with a ban on private acquisition of woodland from smallholders in 1906. This thesis deals with how the local communities handled the institutional challenges of this process. I study two geographical areas connected to different stages in the chain of production, from the inland of standing timber to the downstream sawmills. Previous research states that the sawmill industry in this region used its position in local governments to gain economic advantages. The number of votes were related to the value of one’s property and income, which put forest and factory owners in a favorable political position. Another claim from previous works is that the local courts, in general, constituted a place for settling local natural resource conflicts in the eighteenth and nineteenth centuries. The two research questions extracted from this are: What role did formal political and legal institutions play in managing conflicts about natural resource use? What disagreements occurred in the different parts of the sawmill industry's production chain? The aim is to better understand natural resource conflicts between the local community and the sawmill industry, across the production chain, in the county of Västernorrland, 1863-1906. To capture the regional differences, I study one industrial municipality – Gudmundrå, and one raw material municipality – Junsele. An iterative methodological approach is used. I find that the local government was not a significant arena for natural resource matters, in contrast to what could be intuitively expected from the literature. Sawmill companies did use their politically dominant position to influence the local community, however not in matters of resource management in this case. The local court was more important. These conflicts were often about property rights regarding contracts and the use of waterways and forestland, and damages imposed by this. Local farmers often initiated cases. This is in line with what the literature suggested on the role of local courts as the arena for settling private economic matters among locals. However, the nature of the conflicts changed over time and differed vastly between the two geographical areas. The results show that the conflict types were different in Gudmundrå and Junsele due to their geographical location, which provided a ground for different links of the sawmill value chain. The results also reveals that key institutional changes were characterized of both top-down and bottom-up processes. One example is local farmers who were involved in the processes of setting the terms for log driving routes. They served as an important link of the value chain that connected the raw materials to the saw mill industry’s production.
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- Lantz, Gunnar, 1984-
(författare)
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An indirect route to equality : taxing consumers to build the Swedish welfare state
- 2019
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The question of who paid for the welfare state in postwar Sweden has been subject to extensive debate. Many have focused on the comparatively high, and steeply progressive, taxes on income. Others have claimed that low and middle earners paid disproportionately more, pointing to the comparatively high revenue share of value added tax (VAT) for instance. No convincing assessment has been made of the extent to which consumption taxes counteracted the progressivity of income taxes. The thesis presents new estimates based on tax assessments and household surveys, which show that consumption taxes did offset tax progressivity considerably. Moreover, they were important even before the VAT. There was not a sharp break, but a gradual transition from excise and customs duties to general sales tax to VAT. The VAT meant a shifting of the weight more towards the lower end of the income distribution.This insight begs the question of what caused such a fiscal arrangement. What made postwar Sweden’s labour governments favour a tax that fell disproportionately on low earners, a core part of their constituency? Through an analysis of policy documents, the author shows that the governing Social Democrats were well aware of the dilemma. The party leaders used general consumption taxes explicitly as a ‘lesser evil’ component in a strategy for expanding the public sector and welfare systems. That aspect has previously been neglected when telling the story of this formative era. The thesis demonstrates that it deserves to be brought into a central place in that story.Corporatism remains a valid explanatory factor. The business community had an influence on determining the details of the general sales tax, albeit not the overall level. Tax reliefs on certain important inputs such as building materials and were granted after a series of appeals. The author argues that the transition from sales tax to VAT can be seen as a final solution to these protests about business inputs being unfairly taxed. The will of the domestic business community was of a more immediate importance for the switch to VAT than any potential tendency of compliance towards supranational organisations such as the EEC pushing the government to follow their edicts concerning VAT, as has otherwise been suggested.The political left in Sweden was initially against the general sales tax because of its burden on low earners. The political right opposed the general sales tax because it would increase the overall tax take, and risked becoming an all too convenient revenue machine for the government. The left changed position and began framing it as a tool for realising welfare state expansion. The right reframed it as a tool for keeping the progressivity of taxation down.
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- Molinder, Jakob, 1989-, et al.
(författare)
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What can the State do for you? : Relocation Allowances and Regional Subsidies in Post-War Sweden
- 2017
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Ingår i: Scandinavian Journal of History. - : Taylor & Francis Group. - 0346-8755 .- 1502-7716. ; 42:3, s. 273-298
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Tidskriftsartikel (refereegranskat)abstract
- It has been suggested that Swedish policy during the early postwar period was strongly directed towards mobility increasing expenditures, most notably relocation allowances, aimed at moving labor from north to south. While this view has dominated the academic discussion on labor market policy there is little direct evidence. We make three claims. First, the relocation allowances have to be evaluated against the regional policy. Second, by doing so we show that the mobility oriented policy was predominant only for a short period of time. In the early 1970s, there was a decisive shift towards a policy directed at stimulating employment in the north. Third, drawing on this, we reevaluate the previous view on policy making in Sweden. Our analysis suggests that the Social Democratic government acted in a voter maximizing way. The relocation allowances were introduced at the behest of the Trade Union Confederation (LO). The regional subsidies were expanded when voter sentiment turned against the perceived depletion of rural regions. However, this strategy interacted with the political and institutional environment. The new election law in 1970 and political competition from the Center Party pushed the Social Democrats to shift their policies on regional subsidies.
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