Electoral systems help explain why left-wing governments (sometimes) tax the poor

Using novel historical data, Per F. Andersson demonstrates that left-wing governments tax more regressively in proportional representation systems and more progressively in majoritarian ones. He illustrates how political risk shapes the strategies of key actors and helps explain the divergence in tax policy using the examples of Swedish and British tax policy after 1945

Essays on the Politics of Taxation

Taxation is a key activity of any state and a constant point of political struggle. The structure of taxation is continuously changing and evolving, and its size has grown dramatically during the last two hundred years. Many of the cross-national patterns we observe today are the result of centuries old conflicts and challenges, hence we need to take history into account if we want to understand contemporary tax systems. This dissertation is concerned with the evolution of taxation in the last two centuries. During this period modern parliamentary democracy developed and spread, and it is during this period that the contemporary party systems crystallized and the broad lines of conflict between the left and the right emerged. Thus, this period is crucial for our understanding of the effects of political institutions and ideology on policy making.Because of a lack of comparative information on taxation with a long time scale, previous research has been constrained to a small number of mostly European countries. In this dissertation I present a novel dataset (a collaboration with Thomas Brambor) over government tax revenues covering 31 countries from 1800 to 2012. The dataset is unprecedented in both temporal and geographic scope and includes countries from Europe, North America, South America, as well as Australia, New Zealand, and Japan.The first paper is concerned with the notion that democracy itself has an impact on taxation by extending influence to previously excluded groups of poor citizens. I present evidence for the argument that the effects of democracy depend on urbanization. Democratization in an urbanized state leads to higher taxes on income and lower taxes on consumption. In contrast, democratization in rural countries is associated with lower taxes on property.The second paper investigates the influence of ideology on taxation. A puzzle in the literature is why left-wing parties are associated with regressive taxation (e.g., on consumption). I argue that how left-wing governments tax depend on the institutional environment. In countries using majoritarian/plurality electoral systems the left relies more on income tax, and in countries using proportional representation systems the left relies more on consumption tax.In the third paper I investigate the mechanism behind left-wing tax strategy in more detail by studying reforms of consumption taxation in post- war United Kingdom and Sweden. I find that strategic considerations related to how the political system concentrates power in the United Kingdom affected the Labour Party’s attitude towards the value-added tax and its decision not to adopt the tax. The left-wing government in Sweden on the other hand, operating in a different institutional context, decided to introduce a similar tax.The fourth paper, which is coauthored with Johannes Lindvall, contrasts political investments, of which taxation is one example, with short- term crisis management. We present a game theoretic model in which institutions that concentrate power are better at handling sudden crises but worse at making policy with short-run costs and long-term gains. Power-sharing institutions, on the other hand, are better at resolving inter- temporal dilemmas, but perform worse when faced with sudden crises

Fiscal capacity in non-democratic states : the origins and expansion of the income tax

Published online: 11 October 2022Fiscal capacity is regularly linked to warfare and democratization. However, the majority of income taxes – a cornerstone of government finance – were introduced by non-democratic states in peacetime. This paper is concerned with how autocratic politics shape the adoption and expansion of income taxes. Political institutions help overcome a commitment problem related to investments in taxation. To avoid being deposed by his or her elite supporters, a ruler needs to guarantee that new taxes will not be used opportunistically (e.g. expropriating the elite). If the elite supporters can effectively monitor the government, any transgressions will be detected and punishable. Institutions such as legislatures solve this commitment problem when they allow oversight and monitoring over the executive branch. The empirical implications are straightforward: in places with strong institutional oversight, which allows the elite to monitor the executive, we should observe higher fiscal capacity. I find support for this by analyzing newly available historical datasets over tax revenues, tax introduction dates, and political institutions

Amyloid Deposition in Transplanted Human Pancreatic Islets: A Conceivable Cause of Their Long-Term Failure

Following the encouraging report of the Edmonton group, there was a rejuvenation of the islet transplantation field. After that, more pessimistic views spread when long-term results of the clinical outcome were published. A progressive loss of the β-cell function meant that almost all patients were back on insulin therapy after 5 years. More than 10 years ago, we demonstrated that amyloid deposits rapidly formed in human islets and in mouse islets transgenic for human IAPP when grafted into nude mice. It is, therefore, conceivable to consider amyloid formation as one potential candidate for the long-term failure. The present paper reviews attempts in our laboratories to elucidate the dynamics of and mechanisms behind the formation of amyloid in transplanted islets with special emphasis on the impact of long-term hyperglycemia

Comprehensive molecular characterization of adenoid cystic carcinoma reveals tumor suppressors as novel drivers and prognostic biomarkers

© 2023 The Authors. The Journal of Pathology published by John Wiley & Sons Ltd on behalf of The Pathological Society of Great Britain and Ireland. This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.Adenoid cystic carcinoma (ACC) is a MYB-driven head and neck malignancy with high rates of local recurrence and distant metastasis and poor long-term survival. New effective targeted therapies and clinically useful biomarkers for patient stratification are needed to improve ACC patient survival. Here, we present an integrated copy number and transcriptomic analysis of ACC to identify novel driver genes and prognostic biomarkers. A total of 598 ACCs were studied. Clinical follow-up was available from 366 patients, the largest cohort analyzed to date. Copy number losses of 1p36 (70/492; 14%) and of the tumor suppressor gene PARK2 (6q26) (85/343; 25%) were prognostic biomarkers; patients with concurrent losses (n = 20) had significantly shorter overall survival (OS) than those with one or no deletions (p < 0.0001). Deletion of 1p36 independently predicted short OS in multivariate analysis (p = 0.02). Two pro-apoptotic genes, TP73 and KIF1B, were identified as putative 1p36 tumor suppressor genes whose reduced expression was associated with poor survival and increased resistance to apoptosis. PARK2 expression was markedly reduced in tumors with 6q deletions, and PARK2 knockdown increased spherogenesis and decreased apoptosis, indicating that PARK2 is a tumor suppressor in ACC. Moreover, analysis of the global gene expression pattern in 30 ACCs revealed a transcriptomic signature associated with short OS, multiple copy number alterations including 1p36 deletions, and reduced expression of TP73. Taken together, the results indicate that TP73 and PARK2 are novel putative tumor suppressor genes and potential prognostic biomarkers in ACC. Our studies provide new important insights into the pathogenesis of ACC. The results have important implications for biomarker-driven stratification of patients in clinical trials. © 2023 The Authors. The Journal of Pathology published by John Wiley & Sons Ltd on behalf of The Pathological Society of Great Britain and Ireland.info:eu-repo/semantics/publishedVersio

Evaluation of multi-level social learning for sustainable landscapes: perspective of a development initiative in Bergslagen, Sweden

To implement policies about sustainable landscapesand rural development necessitates social learningabout states and trends of sustainability indicators, normsthat define sustainability, and adaptive multi-level governance.We evaluate the extent to which social learning atmultiple governance levels for sustainable landscapesoccur in 18 local development initiatives in the network ofSustainable Bergslagen in Sweden. We mapped activitiesover time, and interviewed key actors in the network aboutsocial learning. While activities resulted in exchange ofexperiences and some local solutions, a major challengewas to secure systematic social learning and make newknowledge explicit at multiple levels. None of the developmentinitiatives used a systematic approach to securesocial learning, and sustainability assessments were notmade systematically. We discuss how social learning canbe improved, and how a learning network of developmentinitiatives could be realized

Tailored vs. Standardized Internet-Based Cognitive Behavior Therapy for Depression and Comorbid Symptoms: A Randomized Controlled Trial

Background and Aims:Major depression can be treated by means of cognitive behavior therapy, delivered via the Internet as guided self-help. Individually tailored guided self-help treatments have shown promising results in the treatment of anxiety disorders. This randomized controlled trial tested the efficacy of an Internet-based individually tailored guided selfhelp treatment which specifically targeted depression with comorbid symptoms. The treatment was compared both to standardized (non-tailored) Internet-based treatment and to an active control group in the form of a monitored online discussion group. Both guided self-help treatments were based on cognitive behavior therapy and lasted for 10 weeks. The discussion group consisted of weekly discussion themes related to depression and the treatment of depression. Methods:A total of 121 participants with diagnosed major depressive disorder and with a range of comorbid symptoms were randomized to three groups. The tailored treatment consisted of a prescribed set of modules targeting depression as well as comorbid problems. The standardized treatment was a previously tested guided self-help program for depression. Results:From pre-treatment to post-treatment, both treatment groups improved on measures of depression, anxiety and quality of life. The results were maintained at a 6-month follow-up. Subgroup analyses showed that the tailored treatment was more effective than the standardized treatment among participants with higher levels of depression at baseline and more comorbidity, both in terms of reduction of depressive symptoms and on recovery rates. In the subgroup with lower baseline scores of depression, few differences were seen between treatments and the discussion group. Conclusions:This study shows that tailored Internet-based treatment for depression is effective and that addressing comorbidity by tailoring may be one way of making guided self-help treatments more effective than standardized approaches in the treatment of more severe depression

Psychodynamic Guided Self-help for Adult Deperssion through the Internet: A Randomised Controlled Trial.

Abstract Background and aims: Psychodynamic psychotherapy (PDT) is an effective treatment for major depressive disorder (MDD), but not all clients with MDD can receive psychotherapy. Using the Internet to provide psychodynamic treatments is one way of improving access to psychological treatments for MDD. The aim of this randomised controlled trial was to investigate the efficacy of an Internet-based psychodynamic guided self-help treatment for MDD. Methods: Ninety-two participants who were diagnosed with MDD according to the Mini-International Neuropsychiatric Interview were randomised to treatment or an active control. The treatment consisted of nine treatment modules based on psychodynamic principles with online therapist contact. The active control condition was a structured support intervention and contained psychoeducation and scheduled weekly contacts online. Both interventions lasted for 10 weeks. The primary outcome measure was the Beck Depression Inventory-II (BDI-II). Results: Mixed-effects model analyses of all randomised participants showed that participants receiving Internet-based PDT made large and superior improvements compared with the active control group on the BDI-II (between-group Cohen’s d = 1.11). Treatment effects were maintained at a 10-month follow-up. Conclusions: Internet-based psychodynamic guided self-help is an efficacious treatment for MDD that has the potential to increase accessibility and availability of PDT for MDD