Utjämningsskatten och dess effekter på investeringsutgiften : Fallet Danderyds Kommun

Sammanfattning: For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities – some regions were not satisfied. The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory. The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005. This study also showed that the equalization tax had no impact on investment spending in Danderyd community during 2000-2010 year period. In my opinion negative attitude towards tax equalization system occurs because of ideology and politics as whole.