date: 2024-07-01T11:56:03Z pdf:PDFVersion: 1.6 pdf:docinfo:title: Losing ground: business power, standardized assets and the regulation of land acquisition taxes in Germany and Sweden xmp:CreatorTool: Servigistics Arbortext Advanced Print Publisher 11.1.4667/W access_permission:can_print_degraded: true subject: Doi: 10.1093/ser/mwae003 Socio-Economic Review, 22, 2, 2024 Publication Date: 01/03/2024 Abstract Previous literature on the nexus between land, finance and business power has not systematically analysed the role of the liquidity of businesses? assets. Combining process tracing with a comparative design, this study contributes a perspective on the role of standardized assets for business power. It investigates land acquisition tax reforms asking why institutional landowners? structural and instrumental power was successful in Sweden but not in Germany. In Germany, a reform was passed in 2021 which disadvantages the private market institutional landowners compared to their public counterparts. This study argues that the standardization of landed property as liquid stock enabled publicly listed property companies to unite with other stock market actors, increasing their power resources and allowing them to successfully promote their interests due to the liquidity demands of their assets. This stands in contrast to the poorer reception of the liquidity of private market actors in their land-related transactions. language: en dc:format: application/pdf; version=1.6 pdf:docinfo:creator_tool: Servigistics Arbortext Advanced Print Publisher 11.1.4667/W access_permission:fill_in_form: true pdf:encrypted: false dc:title: Losing ground: business power, standardized assets and the regulation of land acquisition taxes in Germany and Sweden modified: 2024-07-01T11:56:03Z cp:subject: Doi: 10.1093/ser/mwae003 Socio-Economic Review, 22, 2, 2024 Publication Date: 01/03/2024 Abstract Previous literature on the nexus between land, finance and business power has not systematically analysed the role of the liquidity of businesses? assets. Combining process tracing with a comparative design, this study contributes a perspective on the role of standardized assets for business power. It investigates land acquisition tax reforms asking why institutional landowners? structural and instrumental power was successful in Sweden but not in Germany. In Germany, a reform was passed in 2021 which disadvantages the private market institutional landowners compared to their public counterparts. This study argues that the standardization of landed property as liquid stock enabled publicly listed property companies to unite with other stock market actors, increasing their power resources and allowing them to successfully promote their interests due to the liquidity demands of their assets. This stands in contrast to the poorer reception of the liquidity of private market actors in their land-related transactions. pdf:docinfo:subject: Doi: 10.1093/ser/mwae003 Socio-Economic Review, 22, 2, 2024 Publication Date: 01/03/2024 Abstract Previous literature on the nexus between land, finance and business power has not systematically analysed the role of the liquidity of businesses? assets. Combining process tracing with a comparative design, this study contributes a perspective on the role of standardized assets for business power. It investigates land acquisition tax reforms asking why institutional landowners? structural and instrumental power was successful in Sweden but not in Germany. In Germany, a reform was passed in 2021 which disadvantages the private market institutional landowners compared to their public counterparts. This study argues that the standardization of landed property as liquid stock enabled publicly listed property companies to unite with other stock market actors, increasing their power resources and allowing them to successfully promote their interests due to the liquidity demands of their assets. This stands in contrast to the poorer reception of the liquidity of private market actors in their land-related transactions. pdf:docinfo:creator: Hanna Doose meta:author: Hanna Doose meta:creation-date: 2024-06-18T10:49:03Z created: 2024-06-18T10:49:03Z access_permission:extract_for_accessibility: true Creation-Date: 2024-06-18T10:49:03Z Author: Hanna Doose producer: PDFlib+PDI 9.0.7p3 (C++/Win32); modified using iTextSharp 4.1.6 by 1T3XT pdf:docinfo:producer: PDFlib+PDI 9.0.7p3 (C++/Win32); modified using iTextSharp 4.1.6 by 1T3XT pdf:docinfo:custom:EPSprocessor: PStill version 1.84.42 pdf:unmappedUnicodeCharsPerPage: 0 dc:description: Doi: 10.1093/ser/mwae003 Socio-Economic Review, 22, 2, 2024 Publication Date: 01/03/2024 Abstract Previous literature on the nexus between land, finance and business power has not systematically analysed the role of the liquidity of businesses? assets. Combining process tracing with a comparative design, this study contributes a perspective on the role of standardized assets for business power. It investigates land acquisition tax reforms asking why institutional landowners? structural and instrumental power was successful in Sweden but not in Germany. In Germany, a reform was passed in 2021 which disadvantages the private market institutional landowners compared to their public counterparts. This study argues that the standardization of landed property as liquid stock enabled publicly listed property companies to unite with other stock market actors, increasing their power resources and allowing them to successfully promote their interests due to the liquidity demands of their assets. This stands in contrast to the poorer reception of the liquidity of private market actors in their land-related transactions. Keywords: power; taxation; financialization; interest groups access_permission:modify_annotations: true dc:creator: Hanna Doose description: Doi: 10.1093/ser/mwae003 Socio-Economic Review, 22, 2, 2024 Publication Date: 01/03/2024 Abstract Previous literature on the nexus between land, finance and business power has not systematically analysed the role of the liquidity of businesses? assets. Combining process tracing with a comparative design, this study contributes a perspective on the role of standardized assets for business power. It investigates land acquisition tax reforms asking why institutional landowners? structural and instrumental power was successful in Sweden but not in Germany. In Germany, a reform was passed in 2021 which disadvantages the private market institutional landowners compared to their public counterparts. This study argues that the standardization of landed property as liquid stock enabled publicly listed property companies to unite with other stock market actors, increasing their power resources and allowing them to successfully promote their interests due to the liquidity demands of their assets. This stands in contrast to the poorer reception of the liquidity of private market actors in their land-related transactions. dcterms:created: 2024-06-18T10:49:03Z Last-Modified: 2024-07-01T11:56:03Z dcterms:modified: 2024-07-01T11:56:03Z title: Losing ground: business power, standardized assets and the regulation of land acquisition taxes in Germany and Sweden xmpMM:DocumentID: uuid:A7F0C1E5-D683-3E86-2D72-64EF2A48D079 Last-Save-Date: 2024-07-01T11:56:03Z pdf:docinfo:keywords: power; taxation; financialization; interest groups pdf:docinfo:modified: 2024-07-01T11:56:03Z meta:save-date: 2024-07-01T11:56:03Z Content-Type: application/pdf X-Parsed-By: org.apache.tika.parser.DefaultParser creator: Hanna Doose EPSprocessor: PStill version 1.84.42 dc:language: en dc:subject: power; taxation; financialization; interest groups access_permission:assemble_document: true xmpTPg:NPages: 21 pdf:charsPerPage: 2607 access_permission:extract_content: true access_permission:can_print: true meta:keyword: power; taxation; financialization; interest groups access_permission:can_modify: true pdf:docinfo:created: 2024-06-18T10:49:03Z