Skatteutgift

Skatteutgift is a Swedish term that translates to "tax expenditure" in English. It refers to a reduction in tax liability that is not provided through a direct government subsidy but rather through a deviation from the standard tax system. These deviations can take various forms, such as deductions, exemptions, credits, or preferential tax rates. The primary purpose of tax expenditures is to encourage or discourage certain activities, behaviors, or investments deemed beneficial or detrimental to society.

Examples of tax expenditures in Sweden include deductions for household services (ROT and RUT deductions), which aim to stimulate the service sector and employment, and various tax reliefs for investments in research and development, intended to foster innovation. The Swedish government, like many others, uses tax expenditures as a policy tool to influence economic and social outcomes.

Analyzing tax expenditures is crucial for understanding the true cost of government policies. While they do not appear in the government's budget in the same way as direct spending, they represent a significant revenue loss for the state. Therefore, their economic impact, fairness, and efficiency are subjects of ongoing debate and evaluation by policymakers and researchers. The Swedish government regularly reviews and assesses its tax expenditure system to ensure its effectiveness and alignment with broader policy objectives.