ROT och RUT i stad och landsbygd - En tvärsnittsstudie om ROT- och RUT-användande i Sveriges kommuner

Sammanfattning: The Swedish tax-reduction on household services, in popular speech called ROT and RUT, has been widely used since its introduction more than 10 years ago. However, few studies have been performed on this reduction on a regional level. The aim of this paper is to investigate if the tax-reduction is used to the same extent in rural regions as in urban regions. A cross-sectional study has been performed to analyze the relationship between the population density in Swedish municipalities and the use of the tax-reduction. The results show that there is a positive correlation between RUT and population density in the municipalities, while for ROT no general correlation between ROT and the population density can be established, save for a sub-sample with municipalities that have or are situated close to a big city. For that sub-sample a negative correlation is found.