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Eriksson, M. (2019). Mellan äganderätt och skatteförmåga: 1959 års arvsskattelagstiftning i ekonomisk-historisk belysning. In: Helén Strömberg (Ed.), 1959 års ekonomiska historia: en festskrift i samband med professor Lena Andersson-Skogs 60-årsdag 2019 (pp. 13-17). Umeå: Enheten för ekonomisk historia, Umeå universitet
Open this publication in new window or tab >>Mellan äganderätt och skatteförmåga: 1959 års arvsskattelagstiftning i ekonomisk-historisk belysning
2019 (Swedish)In: 1959 års ekonomiska historia: en festskrift i samband med professor Lena Andersson-Skogs 60-årsdag 2019 / [ed] Helén Strömberg, Umeå: Enheten för ekonomisk historia, Umeå universitet , 2019, p. 13-17Chapter in book (Other academic)
Place, publisher, year, edition, pages
Umeå: Enheten för ekonomisk historia, Umeå universitet, 2019
Series
Occasional Papers in Economic History, ISSN 1653-7475 ; 21
National Category
Economic History
Research subject
Economic History
Identifiers
urn:nbn:se:umu:diva-165206 (URN)
Available from: 2019-11-14 Created: 2019-11-14 Last updated: 2019-11-15Bibliographically approved
Eriksson, M. (2018). I samma båt: Samarbetet mellan staten och skogsindustrin under efterkrigstidens isbrytarpolitik. Forum navale, 74, 124-146
Open this publication in new window or tab >>I samma båt: Samarbetet mellan staten och skogsindustrin under efterkrigstidens isbrytarpolitik
2018 (Swedish)In: Forum navale, ISSN 0280-6215, E-ISSN 2002-0015, Vol. 74, p. 124-146Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Stockholm: Sjöhistoriska Samfundet, 2018
National Category
Economic History
Research subject
Economic History
Identifiers
urn:nbn:se:umu:diva-147596 (URN)881253 (Local ID)881253 (Archive number)881253 (OAI)
Available from: 2018-05-09 Created: 2018-05-09 Last updated: 2019-02-15Bibliographically approved
Eriksson, M. (2017). Compensating for the war: railway nationalisation and transport policy change in Sweden, 1939–47. Journal of Transport History, 38(2), 232-250
Open this publication in new window or tab >>Compensating for the war: railway nationalisation and transport policy change in Sweden, 1939–47
2017 (English)In: Journal of Transport History, ISSN 0022-5266, E-ISSN 1759-3999, Vol. 38, no 2, p. 232-250Article in journal (Refereed) Published
Abstract [en]

This paper deals with the negotiations and the decision-making process related to the nationalisation of the GDG rail network in Sweden during the period 1939–47. It highlights some of the distinct features of the railway nationalisation process in Sweden. It is noted that the nationalisation of GDG was exposed to factors and contexts that had not been anticipated when Parliament made the policy decision to nationalise the non-State railways in 1939. During World War II, the financial situation of GDG had benefited from new transport conditions which limited road–rail competition. Furthermore, the Social Democrats began to implement a more active transport policy as part of their post-war economic policy. This led to an outcome in 1947 where the GDG shareholders were compensated more generously than they would have been in 1939.

Place, publisher, year, edition, pages
Sage Publications, 2017
Keywords
Sweden, economic history, railway nationalisation
National Category
Economic History
Research subject
Economic History
Identifiers
urn:nbn:se:umu:diva-140392 (URN)10.1177/0022526617717430 (DOI)000424585900005 ()
Available from: 2017-10-09 Created: 2017-10-09 Last updated: 2018-06-09Bibliographically approved
Gunnarsson, Å. & Eriksson, M. (2017). Discussion paper on tax policy and tax principles in Sweden, 1902-2016. Umeå: Umeå universitet
Open this publication in new window or tab >>Discussion paper on tax policy and tax principles in Sweden, 1902-2016
2017 (English)Report (Refereed)
Abstract [en]

The long time perspective on tax principles and tax policies in this discussion paper identifies some of the most important and relevant contexts for major Swedish tax reforms from 1902 until the present time. Until the 1991 tax reform principles played a significant role in tax law design. The relation between principles and legal concepts was quite consistent.

However, the 1991 tax reform seems to mark the end of a period when Swedish governments, with a certain regularity, initiated tax reforms to tackle contemporary economic and social challenges. In spite of several initiatives, proposed in well investigated study commission reports, no comprehensive tax reforms have been launched during a quarter of a decade. Instead hundreds of small, partial reforms have been implemented in tax law. Together with a new budgetary framework these gradual changes have changed the overall revenue basis for the public sector and the welfare state. In tandem with this development, the policy discourse on taxing for economic growth has increasingly gained in influence.

Even though environmental sustainability, and later also fiscal sustainability, have been prominent in the design of the tax system, we also note that Swedish tax policy has potential to further integrate important economic and social sustainability goals such as gender equality, social inclusion and income distribution.

A result of the study is to show the complexity of a national agenda on tax policy. Legally enshrined goals and principles cannot easily be superseded with tax policies on a supranational level, particularly if these policies are solely drawn from macroeconomic analysis on the mechanisms and trajectories of economic crises.

Place, publisher, year, edition, pages
Umeå: Umeå universitet, 2017. p. 44
Series
FairTax: Working Paper Series ; 08
Keywords
Sweden, tax policy, tax principles, tax reform
National Category
Law and Society
Identifiers
urn:nbn:se:umu:diva-130173 (URN)
Projects
FairTax
Funder
EU, Horizon 2020, 649439
Available from: 2017-01-13 Created: 2017-01-13 Last updated: 2018-06-09Bibliographically approved
Gunnarsson, Å. & Eriksson, M. (2017). Eliminating the secondary earner bias: Policy lessons from the introduction of partial individual taxation in Sweden in 1971. Nordic Tax Journal, 1(1), 89-99
Open this publication in new window or tab >>Eliminating the secondary earner bias: Policy lessons from the introduction of partial individual taxation in Sweden in 1971
2017 (English)In: Nordic Tax Journal, ISSN 0904-6380, E-ISSN 2246-1809, Vol. 1, no 1, p. 89-99Article in journal (Refereed) Published
Abstract [en]

This paper examines the different elements included in the Swedish partial individual taxation reform in 1971. The purpose is to identify what policy lessons this reform holds for contemporary tax policy in the European Union member states that currently apply joint tax and benefit provisions. Even though contemporary circumstances have changed in relation to the historical context for Swedish reform, the common strand is that the provisions create both inactivity incentives on the labor market and low income traps for secondary earners. We suggest that a shift to individual taxation should be a part of family and social policies that promote gender equality, and that in turn should be consolidated within a sustainable idea about tax fairness.

Place, publisher, year, edition, pages
De Gruyter Open, 2017
Keywords
Sweden, secondary earner bias, tax reform, individual/joint taxation, tax design
National Category
Law and Society
Identifiers
urn:nbn:se:umu:diva-139350 (URN)10.1515/ntaxj-2017-0006 (DOI)
Funder
EU, Horizon 2020, 649439
Available from: 2017-09-11 Created: 2017-09-11 Last updated: 2018-06-09Bibliographically approved
Eriksson, M. & Gunnarsson, Å. (2017). The Decline of the Swedish Inheritance and Gift Tax, 1991–2004. Umeå: Umeå universitet
Open this publication in new window or tab >>The Decline of the Swedish Inheritance and Gift Tax, 1991–2004
2017 (English)Report (Refereed)
Abstract [en]

During the period 1991–2004, political support for the inheritance and gift taxation in Sweden diminished, which contributed to two major policy shifts. In 1991, a new tax schedule which reduced top rates was introduced. The tax was thereafter completely repealed in 2004. In this paper, we examine how background factors such as competitiveness and political legitimacy influenced these decisions. By studying the preceding decision-making processes, we find that the influence of these factors shifted over time and appeared in different combinations. While the 1991 reform was strongly influenced by competitiveness arguments, the repeal of the inheritance and gift tax was primarily a result of the declining legitimacy of the tax.

Place, publisher, year, edition, pages
Umeå: Umeå universitet, 2017. p. 31
Series
FairTax: Working Paper Series ; 11
Keywords
Sweden, tax history, inheritance and gift tax
National Category
Law and Society
Identifiers
urn:nbn:se:umu:diva-137733 (URN)
Funder
EU, Horizon 2020, 649439
Available from: 2017-07-10 Created: 2017-07-10 Last updated: 2018-06-09
Eriksson, M. (2016). A Troubled Continuity: Agencies and Path Dependence in Interwar Swedish Railway Policy. Journal of Transport History, 37(1), 27-44
Open this publication in new window or tab >>A Troubled Continuity: Agencies and Path Dependence in Interwar Swedish Railway Policy
2016 (English)In: Journal of Transport History, ISSN 0022-5266, E-ISSN 1759-3999, Vol. 37, no 1, p. 27-44Article in journal (Refereed) Published
Abstract [en]

This article deals with the abortive attempt by the Swedish Socialisation Commission to reform the Swedish State Railways (SJ) after World War I. It is argued that the decisive opposition to this proposal from SJ and the Swedish Federation of Industries may be related to the fact that railway policy in Sweden, as in many other countries, included a number of conditions that predisposed these agencies to established policy and budgets. In this regard, the article demonstrates how existing railway policy constrained the involved actors to such an extent that they persisted with the established arrangements, even if that decision implied a continued inability to deal with the financial imbalances that gradually undermined the railway sector.

Place, publisher, year, edition, pages
Sage Publications, 2016
Keywords
Sweden, railways, path dependence
National Category
Economic History
Research subject
Economic History
Identifiers
urn:nbn:se:umu:diva-121961 (URN)10.1177/0022526616634717 (DOI)000384126900003 ()881253 (Local ID)881253 (Archive number)881253 (OAI)
Projects
Näringslivets organisationer och den ekonomiska politiken 1921-1933. Integration, konfrontation eller samarbete?
Funder
Ragnar Söderbergs stiftelse, E41/11
Available from: 2016-06-12 Created: 2016-06-12 Last updated: 2019-02-15Bibliographically approved
Eriksson, M. (2016). Between Two Regimes: Continuity and Change in the Swedish Transport Utilities, 1939-2010.
Open this publication in new window or tab >>Between Two Regimes: Continuity and Change in the Swedish Transport Utilities, 1939-2010
2016 (English)Report (Other academic)
Abstract [en]

This paper studies the liberalization of the Swedish transport utilities during the last decades from a regime change perspective. Here, focus lies on how regime coordination mechanisms such as the regulation of markets, the administrative and bureaucratic organization of utilities and the State-interest group relations has changed as a market-oriented regime has replaced a State-oriented regime after 1990. It is demonstrated that these changes do not follow the general patterns of policy change identified within previous research. Rather than as an institutional continuity through reproductive adaptation or abrupt disruptive change caused by exogenous pressures, regime change in the examined cases has a different character which combines these elements. Even if it the process of change was triggered by the economic crisis in the 1990s as an exogenous force, it is demonstrated that the previous regime has been transformed through a slow, yet distinctively disruptive change over the last decades.  

Publisher
p. 23
Series
Umeå papers in economic history, ISSN 1653-7378 ; 45/2016
Keywords
Economic history, Sweden, utilities, regulatory regimes, government-business relations
National Category
Economic History
Research subject
Economic History
Identifiers
urn:nbn:se:umu:diva-117260 (URN)881253 (Local ID)881253 (Archive number)881253 (OAI)
Available from: 2016-02-25 Created: 2016-02-25 Last updated: 2019-02-15Bibliographically approved
Westin, L. & Eriksson, M. (2016). Norrländska eliter, naturresurser och Norrlandspolitik perioden 1850-2016. Umeå: Umeå universitet
Open this publication in new window or tab >>Norrländska eliter, naturresurser och Norrlandspolitik perioden 1850-2016
2016 (Swedish)Report (Other academic)
Abstract [sv]

Denna studie analyserar hur frågan om fördelning och placering av räntan från de norrländska naturresurserna uppkommit, gestaltats och utvecklats av norrländska företrädare och i den nationella politiken gentemot Norrland under perioden 1850-2016. Utgångspunkten för analysen är att Norrlands utveckling under perioden följer ett mönster som visar stora likheter med vad andra naturresursrika regioner i världen upplevt. Samtidigt har det norrländska förloppet även präglats av unika aspekter relaterade till den svenska välfärdsstatens utveckling samt den svenska ekonomins position i internationell ekonomi under 1900-talet.

 

Inledningsvis visar vi hur Norrland från 1850 fram till omkring 1940 följde ett mönster för en naturresursrik region i enlighet med vad nordamerikanska ekonomisk-historiker som Douglass C. North och Harold A. Innis beskriver. Naturresursexporten expanderade kraftigt men produktionen kom till följd av regionens alltför svaga strukturer för finansiering och ägande att hamna under exogena aktörer. Genom arbetet med att attrahera investeringar till Norrland kom regionens politiska aktörer däremot att bli medvetna om hur politisk mobilisering och organisering kunde få nationalstatsnivån att tilldela Norrland olika offentliga resurser. Perioden från 1940 till 1990 kännetecknades sedan av en rent-seeking-strategi vars mål var att indirekt återföra delar av den ”förlorade” naturresursräntan till Norrland genom agerande inom det politiska systemet. Norrlandskommitténs betänkande från 1949 satte dagordningen för denna strategi. Ett avgörande argument för en expansion av den statliga Norrlandspolitiken i storlek och omfattning från 1940-talet blev att regionen förtjänade kompensation för den naturresursränta som dittills ofta tillfallit exogena aktörer. Den politiska strategin, där naturresursräntan kopplas samman med offentliga utgifter, blev med tiden så dominerande att den nästan helt trängt undan alternativa utvecklingsstrategier. Det blir särskilt tydligt i vår analys av perioden efter 1990 då de dominerande regionala aktörerna inte förmådde förändra sitt agerande och målsättningar, trots att det fanns tydliga indikatorer på att den traditionella strategin borde ha ifrågasatts.

 

Den norrlandspolitik som utvecklats efter 1940 kan därigenom betraktas som en kompensation för oförmågan hos företagare och politiker i Norrlands eliter att uthålligt transformera förmögenheter baserade på resursräntor till nya och diversifierade verksamheter i starka urbana strukturer. Regionens politiska strategi har istället varit inriktad på att genom offentliga satsningar och transfereringar återföra räntan från naturresurserna till regionen med så begränsad påverkan på lokaliseringsmönstret som möjligt. Naturresursräntan har använts till att säkra väljarbasen för de politiska eliternas strukturer i allians med den naturresursintensiva basindustrins företrädare och ägare. Därmed har inte heller en förskjutning av fokus i Norrland, en strukturomvandling, från naturresursutvinning till en placering av räntan i urbant lokaliserade förädlande näringar varit aktuell. En starkare direkt regional och icke-politiskt bestämd kontroll av räntan t.ex. via ett decentraliserat ägande av aktier i naturresursnäringar och fastigheter har istället vanligen avvisats av de aktörer som formulerat regionens problem och agenda.

Place, publisher, year, edition, pages
Umeå: Umeå universitet, 2016. p. 34
Series
CERUM Working Paper, ISSN 1404-5362 ; 95
Keywords
ekonomisk historia, regionalekonomi, Norrland, regionalpolitik, naturresurser, regionala eliter
National Category
Economic History Economics
Research subject
Economics; Economic History
Identifiers
urn:nbn:se:umu:diva-119990 (URN)881253 (Local ID)978-91-7601-502-5 (ISBN)881253 (Archive number)881253 (OAI)
Available from: 2016-05-04 Created: 2016-05-04 Last updated: 2019-02-15Bibliographically approved
Eriksson, M. (2015). A Golden Combination: The Formation of Monetary Policy in Sweden after World War I. Enterprise & society, 16(3), 556-579
Open this publication in new window or tab >>A Golden Combination: The Formation of Monetary Policy in Sweden after World War I
2015 (English)In: Enterprise & society, ISSN 1467-2227, E-ISSN 1467-2235, Vol. 16, no 3, p. 556-579Article in journal (Refereed) Published
Abstract [en]

From a European perspective, what sets apart the Swedish return to the gold standard at prewar parity in 1924 is not only that it occurred before that of every other nation, including the United Kingdom, but also that it could be made by politicians without interference from the central bank. Against this background, it is argued that this decision may be related to the combined impact of two political positions that affected policy making in a crucial way. In a domestic policy context in which minority governments needed support from other parties to realize their political ambitions, the Social Democrats and Conservatives both developed separate positions in favor of an early return of the gold standard during the first part of the 1920s. Because these parties together formed a majority in both chambers of Parliament, a stable political support for a return of the gold standard could thereby emerge.

Place, publisher, year, edition, pages
Cambridge University Press, 2015
National Category
Economic History
Research subject
Economic History
Identifiers
urn:nbn:se:umu:diva-103015 (URN)10.1017/eso.2015.12 (DOI)000359289400003 ()881253 (Local ID)881253 (Archive number)881253 (OAI)
Note

Artikeln är en del av forskningsprojektet "Näringslivets organisationer och den ekonomiska politiken 1921-1933. Integration, konfrontation eller samarbete" som finansieras av Ragnar Söderbergs stiftelse genom anslag E41/11.

Available from: 2015-05-14 Created: 2015-05-14 Last updated: 2019-02-15Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-5434-7304

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