Umeå University's logo

umu.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
A barrier to sustainable transports?: Path dependence and the Swedish tax deduction for commuting
Umeå University, Faculty of Social Sciences, Unit of Economic History.ORCID iD: 0000-0001-9880-3781
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.ORCID iD: 0000-0003-2593-9439
Umeå University, Faculty of Social Sciences, Department of Geography.ORCID iD: 0000-0003-2796-3547
2023 (English)In: Journal of Transport History, ISSN 0022-5266, E-ISSN 1759-3999, Vol. 44, no 1, p. 79-98Article in journal (Refereed) Published
Abstract [en]

We explore the decisions in Parliament about the Swedish tax deduction for commuting since the 1980s. The aim is to explain the continuity of the tax regulation despite several attempts from motions in Parliament and public investigations to reform it towards environmental goals, e.g., reduced emissions of CO2. When reforms have been proposed, the political majority in Parliament has regardless of political colour voted against and retreated to the original motives for the tax deduction; economic growth and the enlargement of regional labour markets. The interests of Swedish mass motorisation succeeded in finding the arguments to slow down reforms and at the same time reinforce the path dependency by adding new legitimacy to the regulation. If the attempts to reform the tax deduction had been part of a broader reform of the transport sector and the tax system, they might have succeeded in breaking with the old path.

Place, publisher, year, edition, pages
Sage Publications, 2023. Vol. 44, no 1, p. 79-98
Keywords [en]
Car taxation, path dependence, transport history, Sweden, environmental policy
Keywords [sv]
Reseavdrag, Sverige, ekonomisk historia, miljöpolitik, transporthistoria
National Category
Economic History
Research subject
Economic History
Identifiers
URN: urn:nbn:se:umu:diva-200504DOI: 10.1177/00225266221132710ISI: 000871914200001Scopus ID: 2-s2.0-85141018914OAI: oai:DiVA.org:umu-200504DiVA, id: diva2:1705425
Funder
Riksbankens Jubileumsfond, P11-0339Available from: 2022-10-23 Created: 2022-10-23 Last updated: 2023-05-15Bibliographically approved

Open Access in DiVA

fulltext(301 kB)107 downloads
File information
File name FULLTEXT03.pdfFile size 301 kBChecksum SHA-512
02a8b76d8e469f9cb6bb3ded93d9456c676ce357b2608c86b540075f5c3824d375feedea4e749b227f81c82481c1ecc3a9b94859e90cec125e78c5de60a1dae9
Type fulltextMimetype application/pdf

Other links

Publisher's full textScopus

Authority records

Pettersson, ThomasJansson, JohanLindgren, Urban

Search in DiVA

By author/editor
Pettersson, ThomasJansson, JohanLindgren, Urban
By organisation
Unit of Economic HistoryBusiness AdministrationDepartment of Geography
In the same journal
Journal of Transport History
Economic History

Search outside of DiVA

GoogleGoogle Scholar
Total: 192 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 1003 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf