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“The Bottom Calling the Top”: The Selling of Function (PSS) as a Business Model for Sustainability, in Need of Some Assistance from the Legislator
Örebro University, School of Law, Psychology and Social Work. Linköping University, Linköping, Sweden.ORCID iD: 0000-0002-0147-8845
Linköping University, Linköping, Sweden.ORCID iD: 0000-0003-3964-2230
2020 (English)In: Florida Tax Review, ISSN 1066-3487, Vol. 23, no 2, p. 825-844Article in journal (Refereed) Published
Abstract [en]

When it comes to policy issues, a legal scholar would traditionally study sustainable taxation from a “top-down”perspective, thus focusing on the legislator and on rational ways to steer economic life in a more sustainable direction. Here, we start at another end—we think of it as “the bottom-calling-the-top”perspective—in order to highlight (1) a relatively new business model and its merits from a circular economy perspective, namely the so called Product Service Systems; (2) how this model faces initial problems regarding especially foreseeability and that it might therefore have problems making its breakthrough; and (3) thus might need help from the legislator. Business models typically emanate from economic life rather than from political discourse, hence the bottom-up perspective and the bottom-to-the-top expression. Within the “bottom-calling-the-top”perspective, the focus lies on the needs of the economic actors carrying out their business. This text will contribute to the integration of a “bottom-up” perspective into the sustainable taxation discussion, and we will illustrate how a proper dose of bottom-up perspective might contribute to a more viable discussion.  

Place, publisher, year, edition, pages
Gainesville, FL, United States: University Press of Florida, 2020. Vol. 23, no 2, p. 825-844
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:oru:diva-88717DOI: 10.5744/ftr.2020.2013Scopus ID: 2-s2.0-85135306237OAI: oai:DiVA.org:oru-88717DiVA, id: diva2:1519884
Funder
Swedish Energy AgencyAvailable from: 2021-01-19 Created: 2021-01-19 Last updated: 2025-01-20Bibliographically approved

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Kellgren, JanOlle, Karlsson

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  • apa
  • ieee
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