Dan Johansson
Biographic Data
| ID | 4541907 |
|---|---|
| NAME | Dan Johansson |
| GIVEN NAMES | Dan |
| FAMILY NAME | Johansson |
| SIGNATURE | JOHANSSON D |
| AFFILIATIONS | Örebro University |
| ORCID | 0000-0002-5610-8526 |
| VERIFIED | Yes |
| TOTAL WORKS | 10 |
| TOTAL CITATIONS | 14 |
| AUTHOR COUNT | 10 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1999 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 1 |
Neo-Schumpeterian growth theory: Missing entrepreneurs results in incomplete policy advice
The neo-Schumpeterian growth models, which appeared in the early 1990s, have ostensibly reintroduced the entrepreneur into mainstream growth theory. However, we show that by ignoring genuine uncertainty and by assuming that profits follow an objectively true and ex ante known probability distribution, the entrepreneur is made redundant. Thus, the theory fails to exhaustively explain innovation, the role of ownership competence, profits, the funct…
The rise and decline of industrial foundations as controlling owners of Swedish listed firms: The role of tax incentives
Beginning in the interwar period, industrial foundations became a vehicle for corporate control of large listed firms in Sweden. In the 1990s they were replaced by wealthy individuals who either directly own controlling blocks or who own them through holding companies. We study potential explanations for this change and propose two tax-related candidates: shifts in the relative effective taxation across owner types and the dismantling of inherita…
The characteristics of family firms: Exploiting information on ownership, kinship, and governance using total population data
Family firms are often considered characteristically different from non-family firms. However, our understanding of family firms suffers from an inability to identify them in total population data; information is rarely available regarding owners, their kinship, and their involvement in firm governance. We present a method for identifying domiciled family firms using register data; this method offers greater accuracy than previous methods. We app…
Capital income taxation of Swedish households, 1862–2010
This study describes the evolution of capital income taxation, including corporate, dividend, interest, capital gains and wealth taxation, in Sweden between 1862 and 2010. To illustrate the evolution, we present annual time-series data on the marginal effective tax rates on capital income (METR) for a marginal investment financed with new share issues, retained earnings or debt. These data are unique in their consistency, thoroughness and time sp…
An international cohort comparison of size effects on job growth
Marginal taxation on labour income in Sweden from 1862 to 2010
This paper presents annual Swedish time series data on the top marginal tax wedge and marginal tax wedges on labour income for a low-, average- and high-income earner for the period 1862-2010. These data are unique in their consistency, thoroughness and timespan covered. We identify four distinct periods separated by major tax reforms. The tax system can be depicted as proportional, with low tax wedges until the Second World War. Next follows a p…
Gazelles as job creators: A survey and interpretation of the evidence
Organization, Legitimation, Participation: State formation as a dynamic process – the Swedish example, c. 1523–1680
This article suggests a new interpretation of the state formation process in Early Modern Sweden, focusing on three dimensions: The organization of the state as a way to use limited resources in a rational way, the legitimation of rulers in terms of beliefs and values current in society, and the participation of the subjects in state activities. Our model focuses on institutional change as a result of the intensity of interaction between rulers a…
The Turnover of Firms and Industry Growth
Institutional Effects on the Evolution of the Size Distribution of Firms
Organization, Legitimation, Participation: State formation as a dynamic process – the Swedish example, c. 1523–1680
This article suggests a new interpretation of the state formation process in Early Modern Sweden, focusing on three dimensions: The organization of the state as a way to use limited resources in a rational way, the legitimation of rulers in terms of beliefs and values current in society, and the participation of the subjects in state activities. Our model focuses on institutional change as a result of the intensity of interaction between rulers a…
Institutional Effects on the Evolution of the Size Distribution of Firms
The Turnover of Firms and Industry Growth
Organization, Legitimation, Participation: State formation as a dynamic process – the Swedish example, c. 1523–1680
This article suggests a new interpretation of the state formation process in Early Modern Sweden, focusing on three dimensions: The organization of the state as a way to use limited resources in a rational way, the legitimation of rulers in terms of beliefs and values current in society, and the participation of the subjects in state activities. Our model focuses on institutional change as a result of the intensity of interaction between rulers a…
Gazelles as job creators: A survey and interpretation of the evidence
Marginal taxation on labour income in Sweden from 1862 to 2010
This paper presents annual Swedish time series data on the top marginal tax wedge and marginal tax wedges on labour income for a low-, average- and high-income earner for the period 1862-2010. These data are unique in their consistency, thoroughness and timespan covered. We identify four distinct periods separated by major tax reforms. The tax system can be depicted as proportional, with low tax wedges until the Second World War. Next follows a p…
Capital income taxation of Swedish households, 1862–2010
This study describes the evolution of capital income taxation, including corporate, dividend, interest, capital gains and wealth taxation, in Sweden between 1862 and 2010. To illustrate the evolution, we present annual time-series data on the marginal effective tax rates on capital income (METR) for a marginal investment financed with new share issues, retained earnings or debt. These data are unique in their consistency, thoroughness and time sp…
An international cohort comparison of size effects on job growth
The characteristics of family firms: Exploiting information on ownership, kinship, and governance using total population data
Family firms are often considered characteristically different from non-family firms. However, our understanding of family firms suffers from an inability to identify them in total population data; information is rarely available regarding owners, their kinship, and their involvement in firm governance. We present a method for identifying domiciled family firms using register data; this method offers greater accuracy than previous methods. We app…
The rise and decline of industrial foundations as controlling owners of Swedish listed firms: The role of tax incentives
Beginning in the interwar period, industrial foundations became a vehicle for corporate control of large listed firms in Sweden. In the 1990s they were replaced by wealthy individuals who either directly own controlling blocks or who own them through holding companies. We study potential explanations for this change and propose two tax-related candidates: shifts in the relative effective taxation across owner types and the dismantling of inherita…
Neo-Schumpeterian growth theory: Missing entrepreneurs results in incomplete policy advice
The neo-Schumpeterian growth models, which appeared in the early 1990s, have ostensibly reintroduced the entrepreneur into mainstream growth theory. However, we show that by ignoring genuine uncertainty and by assuming that profits follow an objectively true and ex ante known probability distribution, the entrepreneur is made redundant. Thus, the theory fails to exhaustively explain innovation, the role of ownership competence, profits, the funct…
Economics (8 works) · Business (6 works) · Finance (5 works) · Firm Innovation and Growth (5 works) · Entrepreneurship (4 works) · Labour economics (4 works) · Demographic economics (3 works) · Entrepreneurship Studies and Influences (3 works) · Labor market dynamics and wage inequality (3 works) · Tax reform (3 works)