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LUND UNIVERSITY LIBRARIES

En hållbar småhusbeskattning?

Lai, Benny LU and Westgren, Pontus LU (2023) VFTM01 20231
Real Estate Science
Abstract (Swedish)
Fastigheter anses på grund av dess unika egenskaper att vara en av de bästa skattebaserna, och i takt med globaliseringens acceleration blir betydelsen av skatteintäkter från denna skattebas allt större. I Sverige har skatteuttaget från denna skattebas trendvis minskat med åren, något som sticker ut på ett internationell plan.

Syftet med rapporten är att jämföra olika fastighetsbeskattningsmodeller för småhusfastigheter med typkod 220, däribland dagens modell med kommunal fastighetsavgift. Målet med jämförelsen är att utifrån resultatet framföra ett övergripande förslag till en hållbar framtida beskattning av småhusfastigheter. Modellerna jämförs genom en poängsättning utifrån teoretiska kriterier på en god och välfungerade skatt.... (More)
Fastigheter anses på grund av dess unika egenskaper att vara en av de bästa skattebaserna, och i takt med globaliseringens acceleration blir betydelsen av skatteintäkter från denna skattebas allt större. I Sverige har skatteuttaget från denna skattebas trendvis minskat med åren, något som sticker ut på ett internationell plan.

Syftet med rapporten är att jämföra olika fastighetsbeskattningsmodeller för småhusfastigheter med typkod 220, däribland dagens modell med kommunal fastighetsavgift. Målet med jämförelsen är att utifrån resultatet framföra ett övergripande förslag till en hållbar framtida beskattning av småhusfastigheter. Modellerna jämförs genom en poängsättning utifrån teoretiska kriterier på en god och välfungerade skatt. Därefter genomförs en känslighetsanalys om fyra viktningsfall för att simulera hur utfallen kan variera beroende på utförarens värderingar. Idén bakom rapporten grundar sig i att ekonomkårens kritik mot den kommunala fastighetsavgiften och vurmande för den forna statliga fastighetsskatten inte delas av allmänheten, en motsättning som vi noterat under utbildningens gång.

Rapporten består utav en litteraturstudie och en datainsamling. Litteraturstudien ämnar till att ge en teoretisk grund till poängsättningen. Datainsamlingsdelen kompletterar därefter, genom att påvisa hur de olika fastighetsbeskattningsmodellerna slår ut på sex exempelfastigheter vad gäller skattebördor.

Den modell som i genomsnitt presterar bäst i både poängsättningen och känslighetsanalysen är markvärdesmodellen, vilket leder till slutsatsen att en hållbar framtida beskattning av småhusfastigheter bör utgå ifrån markvärden. Markvärdesmodellens styrka ligger bland annat i dess fördelningspolitiska effekter. Modellen leder även till att fastigheter som skattebas nyttjas i högre grad, vilket kan möjliggöra skattesänkningar på mer skadliga skatter. Vad gäller den kommunala fastighetsavgiften är modellen rangordnad på tredjeplats
i poängsättningen och mellan andra och fjärde plats i känslighetsanalysen, vilket visar på att det finns åtminstone en annan modell som vore en förbättring. (Less)
Abstract
Real estate is regarded as one of the best tax bases due to its unique characteristics. As globalization accelerates, the importance of this tax base is increasing. In Sweden, the tax revenue from real estate has trended downward over the years, something that stands out internationally.

The purpose of this report is to compare different property taxation models for detached single-unit properties with tax code 220, including the current model with municipal property fee. The goal of the comparison is, based on the results, to present a general proposal for a sustainable future taxation of single-family properties. The models are compared through a scoring system based on theoretical criteria for a good and well-functioning tax.... (More)
Real estate is regarded as one of the best tax bases due to its unique characteristics. As globalization accelerates, the importance of this tax base is increasing. In Sweden, the tax revenue from real estate has trended downward over the years, something that stands out internationally.

The purpose of this report is to compare different property taxation models for detached single-unit properties with tax code 220, including the current model with municipal property fee. The goal of the comparison is, based on the results, to present a general proposal for a sustainable future taxation of single-family properties. The models are compared through a scoring system based on theoretical criteria for a good and well-functioning tax. Afterwards,
a sensitivity analysis is conducted with four different weighting scenarios to simulate how the results can vary depending on the evaluator's values. The idea behind the report is based on the criticism from economists of the municipal property tax, which is not shared by the public, a contradiction we have noted during our education.

The report consists of a literature study and data collection. The literature study aims to provide a theoretical foundation and a comprehensive picture for the reader, which the data collection then complements.

The model that performs the best on average in both scoring and sensitivity analysis is the land value tax model, which leads to the conclusion that a sustainable future taxation of single-family properties should be based on the value of the land. The strength of the land value model lies in its distributional policy effects, amongst others. The model also leads to a higher tax extraction from properties as a tax base, which can enable tax reductions on more harmful taxes. Regarding the municipal property tax, the model is ranked third in scoring and between second and fourth place in the sensitivity analysis, which means that there is at least one other model that would be an improvement. (Less)
Please use this url to cite or link to this publication:
author
Lai, Benny LU and Westgren, Pontus LU
supervisor
organization
alternative title
A sustainable taxation of detached single-unit properties?
course
VFTM01 20231
year
type
H2 - Master's Degree (Two Years)
subject
keywords
Fastighetsskatt, kapitaltillgångar, taxeringsvärde, kommunal fastighetsavgift, skatteteori
other publication id
LUTVDG/TVLM 23/5519SE
language
Swedish
id
9124268
date added to LUP
2023-06-15 16:07:23
date last changed
2023-06-15 16:07:23
@misc{9124268,
  abstract     = {{Real estate is regarded as one of the best tax bases due to its unique characteristics. As globalization accelerates, the importance of this tax base is increasing. In Sweden, the tax revenue from real estate has trended downward over the years, something that stands out internationally.

The purpose of this report is to compare different property taxation models for detached single-unit properties with tax code 220, including the current model with municipal property fee. The goal of the comparison is, based on the results, to present a general proposal for a sustainable future taxation of single-family properties. The models are compared through a scoring system based on theoretical criteria for a good and well-functioning tax. Afterwards, 
a sensitivity analysis is conducted with four different weighting scenarios to simulate how the results can vary depending on the evaluator's values. The idea behind the report is based on the criticism from economists of the municipal property tax, which is not shared by the public, a contradiction we have noted during our education.

The report consists of a literature study and data collection. The literature study aims to provide a theoretical foundation and a comprehensive picture for the reader, which the data collection then complements.

The model that performs the best on average in both scoring and sensitivity analysis is the land value tax model, which leads to the conclusion that a sustainable future taxation of single-family properties should be based on the value of the land. The strength of the land value model lies in its distributional policy effects, amongst others. The model also leads to a higher tax extraction from properties as a tax base, which can enable tax reductions on more harmful taxes. Regarding the municipal property tax, the model is ranked third in scoring and between second and fourth place in the sensitivity analysis, which means that there is at least one other model that would be an improvement.}},
  author       = {{Lai, Benny and Westgren, Pontus}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{En hållbar småhusbeskattning?}},
  year         = {{2023}},
}