DN Debate. Six starting points for a moderate tax reform

The Swedish model has gone astray. Sweden is facing significant problems with the current policy lacks solutions. Sweden has among the world's highest taxes, but essential public services such as police, health care, and the school does not work as citizens have a right to expect.

at the same time, we see that the economy is turning down and growth is slowing. The unemployment rate has bottomed out at over 6% and long-term unemployment is back at previous crisis levels. In this mode, the present Moderates a vårbudget and a tax reform for a new, up to date on the Swedish model.

Children who are born in Sweden mastered not always the Swedish language. We see how well the long-term financing are challenged by an ageing population and a high asylinvandring. The Swedish business community – the backbone of our prosperity and a prerequisite for the Swedish model – has a weak development in productivity. In addition, predicted growth per person to go against the weakest development since the second world war, apart from the 90 crisis and the financial crisis.

but the party now presents a budget that takes hold of Sweden's problems. We propose increased resources to, inter alia, the police, psychiatry, vocational training and climate science. It required a totally different policy than the one that has failed in the past five years.

We are happy to discuss a broad tax reform, with the four parties that stand behind the January agreement. But then they have to present more than just general preference.

The Swedish model of legitimacy is based on that people can rely on our society and on our joint tax money first and foremost goes to the public basic information. Presented the Moderates and the Christian democrats in the fall, a budget that increased resources for health care, schools and social services, with nine billion and, with close to six billion dollars more to law and order and defence.

It is possible to combine high taxes and a strengthening of the state's core tasks – otherwise down-prioritized.

But in order to properly update the Swedish model, we must also work with the long visibility. Therefore, we present now also our starting point for a larger tax reform.

A new tax reform must start from the social problem to be solved. It shall seek to strengthen people's and families ' freedom and self-determination, to create more jobs and increase growth. But it should also safeguard the cohesion in Sweden.

in Order to increase the drivers to work and entrepreneurship must the taxes be reduced, the tax bases are broadened and the overall tax burden in Sweden will be lower. Furthermore, the combination of taxes and subsidies analyzed gathered if not the exclusion, once again, to the track. We also see the need to simplify the tax system but it is not the primary purpose of a reform.

Each skattekrona – even if the amounts are small – that is wasted, putting a strain on tax compliance. Regardless of whether the money goes to religious extremism, kravlösa grants or subject to fraudulent claims in the LSS. It damages the cohesion of our country.

the Conservatives have these six the starting point for such a tax reform:

1 A fully-funded fiscal reform – and utgiftsreform. to make the tax reform sustainable in the long term and to safeguard strong public finances to the reform to be fully financed. This means that some taxes will be raised. However, virtually all taxes negative effects. We should be able to meet the challenges Sweden faces require the tax burden be reduced. Therefore, the parts of the tax cuts financed by spending cuts. It is, therefore, a new tax reform must be combined with an ambitious utgiftsreform.

2 Drivers, and support for full employment. For low income earners is it worse to go from contribution to work in Sweden than in almost any comparable country. This is an important reason for the failure of integration, long-term unemployment continues to be high. Lower tax on low incomes is therefore a central part of a moderate tax reform. The tax on the pension shall also be reduced.

3 Benefit of diligence, and professional development. today is a great shortage of skilled labour. Should we enable both growing businesses and high quality of welfare, more education and those with education are encouraged to work more. Then can't Sweden have the world's highest marginal tax rates on higher incomes. To värnskatten be removed by 2020 is a welcome first step, but it is not enough. Marginal tax rates need to be lowered further in order to re-establish the principle of the half left.

4 Entrepreneurship and entrepreneurship for higher growth and more investment. , Sweden Should continue to be a rich välfärdsland have the growth prospects to be strengthened. It requires a broad palette of measures, but the taxation issues are central. Corporate taxes and capital taxes need to be competitive and encourage investment in Sweden. We also need fewer specific solutions and a simpler tax system. Tax reform to facilitate increased access to housing. The entrepreneur will be appreciated more than they are taxed.

5 Sustainability and cohesion. Increases in environmental taxes should be considered. But only if they actually reduce and not just relocating the emissions. And only if they do not place unfair burdens on rural areas. We therefore say ' no ' to taxes on electronics and clothes, as well as to the aviation tax and the height of the gasoline tax.

6 , Protect the tax system's legitimacy. Should we cope with the ambitious välfärdsambitioner must the tax system is perceived as legitimate. Through the introduction of the rut-deduction and the abolition of the wealth tax, inheritance and gift taxes and the property tax is perceived the tax system as more legitimate today than in the past. The tax system should be efficient, but it is even more important that it has broad support. We will, therefore, not to roll back these reforms and risk to undermine the confidence which now exists. Legitimacy will also be enhanced by the rule of law in the area of taxation is strengthened. The tax reform should increase the predictability, not least for business and strengthen the position of individuals vis-à-vis the Tax authority.

. But then they have to present more than just general preference. In anticipation of this, we are working on with the moderate tax reform for a new Swedish model.