ROT och RUT i stad och landsbygd - En tvärsnittsstudie om ROT- och RUT-användande i Sveriges kommuner
(2020) NEKH03 20201Department of Economics
- Abstract
- 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... (More)
- 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. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9014509
- author
- Falkeling, Linnea LU
- supervisor
- organization
- alternative title
- The ROT and RUT tax reduction in urban and rural regions - a cross-sectional study on the usage of tax reductions on household services in Sweden's municipalities
- course
- NEKH03 20201
- year
- 2020
- type
- M2 - Bachelor Degree
- subject
- keywords
- RUT-avdrag, ROT-avdrag, skattekil, stad och land, kommunala skillnader
- language
- Swedish
- id
- 9014509
- date added to LUP
- 2020-08-29 11:29:40
- date last changed
- 2020-08-29 11:29:40
@misc{9014509, abstract = {{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.}}, author = {{Falkeling, Linnea}}, language = {{swe}}, note = {{Student Paper}}, title = {{ROT och RUT i stad och landsbygd - En tvärsnittsstudie om ROT- och RUT-användande i Sveriges kommuner}}, year = {{2020}}, }