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A voice for tax fairness: the state, sub-national interests and the taxation of iron ore revenue in Sweden, 1937–1957
Umeå University, Faculty of Social Sciences, Unit of Economic History.ORCID iD: 0000-0002-5434-7304
Umeå University, Faculty of Social Sciences, Unit of Economic History.ORCID iD: 0000-0002-3848-3314
2025 (English)In: Scandinavian Journal of History, ISSN 0346-8755, E-ISSN 1502-7716, Vol. 50, no 5, p. 538-556Article in journal (Refereed) Published
Abstract [en]

In Sweden, interactions between the state and sub-national interests concerning the distribution of rent from natural resources have often focused on what constitutes a ‘fair’ distribution of taxing and spending. This article studies how this became manifested during a dispute between the mining towns of Kiruna and Gällivare and the Swedish state concerning the taxation of the mining company Luossavaara-Kiirunavaara AB (LKAB). In collaboration with other actors, Kiruna and Gällivare tried to persuade the state to assign the local level wider capacities to collect tax revenue from LKAB. Despite experiencing repeated setbacks, Kiruna and Gällivare continued the process based on a strong faith that the state eventually would accept their interpretation of how an equitable taxation of natural resources should be designed. This persistence reflected the contemporary expectations among public actors in northern Sweden that the state would contribute to correct what was perceived as an unfair distribution of resource rent.

Place, publisher, year, edition, pages
Routledge, 2025. Vol. 50, no 5, p. 538-556
Keywords [en]
Sweden, Taxation, Natural resources
National Category
Economic History
Research subject
Economic History
Identifiers
URN: urn:nbn:se:umu:diva-244138DOI: 10.1080/03468755.2025.2557272ISI: 001570924800001Scopus ID: 2-s2.0-105016817024OAI: oai:DiVA.org:umu-244138DiVA, id: diva2:1997704
Funder
Jan Wallander and Tom Hedelius Foundation and Tore Browaldh Foundation, P19-0049Available from: 2025-09-13 Created: 2025-09-13 Last updated: 2025-12-10Bibliographically approved

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Eriksson, MartinAndersson-Skog, Lena

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CiteExportLink to record
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Citation style
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Output format
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