PÅVERKAS DEN KOMMUNALA SKATTESATSEN AV POLITISKT STYRE? : En strukturell analys av faktorer som avgör skatten i svenska kommuner

Sammanfattning: The aim of this report was to investigate which factors determine municipal taxes in Sweden.The aim was also to find out whether and how the forms of political rule are significant covariates. A multiple regression analysis was performed using data from 289 municipalities. The analysis resulted in five dierent models, of which a model based on municipal grouping was found to be most satisfactory. In all of the models, there are effects from the form of political rule. The results indicate that socialist municipalities have higher tax rates than non-socialist. Also, coalitions between socialist and non-socialist parties have higher taxr ates than purely non-socialist rules. Finally, majority rules have higher tax rates compared to minorities.