2023-04-192022/23:FiU26 · p.1FiUEconomy & finance
The Municipal Financial Equalization System
The municipal fiscal equalization system
What's at stake: The decision affects how much financial support municipalities with weak tax capacity, for example in rural or sparsely populated areas, receive from municipalities with stronger economies, which in turn shapes how equal welfare provision is across the country.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether the government should already start reviewing the municipal fiscal equalization system to counter growing differences between municipalities, or whether the Riksdag should wait for the results of an ongoing government inquiry before considering any changes.
Yes Yes — the committee proposal
The committee notes that the government has recently commissioned an inquiry to review the entire municipal fiscal equalization system, tasked with ensuring the equalization gives municipalities and regions equal financial conditions to provide welfare and other municipal services. The committee wants to await the inquiry's findings before any action is taken, and therefore rejects all the motions.
No No — the reservations
Reservation 1 (S)
The reservation (S) argues that the government should already start reviewing the equalization system, without waiting for the inquiry, because large and growing differences in tax capacity make it unsustainable for residents of some municipalities to pay ever more in local tax for the same welfare while other municipalities have high tax capacity but lower needs; an ageing population makes the situation especially acute in some regions, and equalization should therefore be strengthened so it better promotes equal welfare nationwide.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 1 by S.
Abstain The party marks a position of its own that is not one of the two final alternatives.
The decision would have gone the other way
Explicit commitments that contradicted the vote: KDKristdemokraterna, LLiberalerna, VVänsterpartiet
Ja 176–91Nej 124–143
Counterfactual: the parties above are moved to the position their own documents explicitly point at, carrying their whole contingent present. Every other party keeps its real figures, including dissenters and absentees.
How the AI parties would have voted
For each party: what its own plan – election manifesto and party programme – argues for in this case, next to how the party actually voted. The AI can only answer Yes or No; a party can also abstain.
| AI | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | Yes 21/0/0/3 | differsagainst own programme | confidence: high | explicit |
| S | No | No 0/91/0/16 | match | confidence: high | explicit |
| MP | No | Abstain 1/0/15/2 | differs | confidence: high | explicit |
| C | No | Abstain 0/0/21/3 | differs | confidence: high | explicit |
| L | No | Yes 14/0/0/2 | differsagainst own programme | confidence: high | explicit |
| KD | No | Yes 17/0/0/2 | differsagainst own programme | confidence: high | explicit |
| M | No | Yes 59/0/0/9 | differs | confidence: low | not addressed |
| SD | No | Yes 64/0/0/9 | differs | confidence: medium | not addressed |
Broke with the party line
| MPAmanda Lind (MP, Stockholms län) | Yes — party line: Abstain |
MPs whose vote differs from their party's majority position in this division. Marked with a dark ring in the chamber view.
Committee proposal
The Riksdag rejects the motions 2022/23:35 by Rasmus Ling (MP) demand 2, 2022/23:792 by Johan Hultberg (M) demand 2, 2022/23:1319 by Kristoffer Lindberg et al. (S), 2022/23:1660 by Ulrika Heie (C), 2022/23:1672 by Annie Lööf et al. (C) demand 29, 2022/23:1837 by Maria Stockhaus et al. (M), 2022/23:1956 by Ida Drougge et al. (M) demands 1-4, 2022/23:2061 by Fredrik Lundh Sammeli et al. (S) demand 3, 2022/23:2171 by Elin Söderberg et al. (MP) demand 8 and 2022/23:2192 by Helena Lindahl et al. (C) demand 20.
Original (Swedish)
Riksdagen avslår motionerna 2022/23:35 av Rasmus Ling (MP) yrkande 2, 2022/23:792 av Johan Hultberg (M) yrkande 2, 2022/23:1319 av Kristoffer Lindberg m.fl. (S), 2022/23:1660 av Ulrika Heie (C), 2022/23:1672 av Annie Lööf m.fl. (C) yrkande 29, 2022/23:1837 av Maria Stockhaus m.fl. (M), 2022/23:1956 av Ida Drougge m.fl. (M) yrkandena 1-4, 2022/23:2061 av Fredrik Lundh Sammeli m.fl. (S) yrkande 3, 2022/23:2171 av Elin Söderberg m.fl. (MP) yrkande 8 och 2022/23:2192 av Helena Lindahl m.fl. (C) yrkande 20.
Riksdag decision: The Riksdag rejected approximately 30 proposals concerning municipal matters. The proposals were submitted during the general motion period in 2022. The motions address, among other things, the equalization system, supervision fees, profits in welfare and targeted state grants. The Riksdag refers in its decision to existing legislation and that investigative work in the field is ongoing.
Counter-proposals
- The counter-proposal wants the government to review the municipal equalization system to better promote equal welfare throughout the country, particularly considering demographic development. (S) — Reservation 1
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The programme explicitly demands that the equalization rate in the municipal tax equalization system be raised so that the regional policy goals are fully achieved, and that the same welfare is guaranteed across the country through a national redistribution system.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The programme explicitly demands that the equalization rate in the municipal tax equalization system be raised so that the regional policy goals are fully achieved, and that the same welfare is guaranteed across the country through a national redistribution system. The election manifesto wants to increase redistribution to municipalities and regions that cannot balance their budgets despite high taxes. A review for more equitable welfare is therefore the plan's own line.
Original (Swedish)
Programmet kräver uttryckligen att utjämningsgraden i det kommunala skatteutjämningssystemet höjs så att de regionalpolitiska målen nås fullt ut, och att samma välfärd garanteras över hela landet genom ett nationellt omfördelningssystem. Valmanifestet vill öka omfördelningen till kommuner och regioner som inte får ihop sin ekonomi trots höga skatter. En översyn för mer likvärdig välfärd är därmed planens egen linje.
- raised equalization ratedecisive»Utjämningsgraden i kommunala skatteutjämningssystemet bör höjas så att systemet når de regionalpolitiska målsättningarna fullt ut.« (party programme ↗)“The equalization rate in the municipal tax equalization system should be raised so that the system achieves the regional policy objectives fully.”
- increased redistribution to municipalities»Omfördelningen från stat till region och kommun måste öka och särskild hänsyn ska tas till de många kommuner och regioner som idag inte får ihop sin ekonomi samtidigt som de redan har bland landets högsta skatter totalt sett.« (2022 manifesto ↗)“Redistribution from state to region and municipality must increase and special consideration should be given to the many municipalities and regions that today cannot balance their budgets while already having among the country's highest taxes overall.”
- same welfare across the country»Genom ett nationellt omfördelningssystem och andra åtgärder ska samma välfärd garanteras över hela landet.« (party programme ↗)“Through a national redistribution system and other measures, the same welfare shall be guaranteed across the country.”
- tax policy for the whole country»Skattepolitiken ska gynna hela landet.« (party programme ↗)“Tax policy shall benefit the whole country.”
Worldstate weighed in: Inflation around 10 per cent and weak GDP growth — Presses municipalities' and regions' economies and sharpens the need for equalization that the plan assumes.
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The election manifesto explicitly states that the tax equalization system shall be reviewed so that it guarantees public services of high quality throughout the country, even in small municipalities struggling with their population base.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto explicitly states that the tax equalization system shall be reviewed so that it guarantees public services of high quality throughout the country, even in small municipalities struggling with their population base. The party programme presupposes municipal tax equalization so that differences in tax capacity do not result in differences in welfare. That is in substance the counter-proposal's requirement; the plan, however, does not take a position on whether the inquiry's results should be awaited.
Original (Swedish)
Valmanifestet säger uttryckligen att skatteutjämningssystemet ska ses över så att det garanterar offentlig service av hög kvalitet i hela landet, även i små kommuner som kämpar med sitt befolkningsunderlag. Partiprogrammet förutsätter en kommunal skatteutjämning så att skillnader i skattekraft inte ger skillnader i välfärd. Det är i sak motförslagets krav; planen tar däremot inte ställning till om utredningens resultat bör avvaktas.
- review of tax equalizationdecisive»För att säkra välfärden i hela landet behöver vi se över skatteutjämningssystemet, så att det garanterar offentlig service av hög kvalitet i hela landet, även i små kommuner som kämpar med sitt befolkningsunderlag.« (2022 manifesto ↗)“To secure welfare throughout the country we need to review the tax equalization system, so that it guarantees public services of high quality throughout the country, even in small municipalities struggling with their population base.”
- municipal tax equalization»förutsätter en kommunal skatteutjämning så att inte olika skattekraft och skillnader i« (party programme ↗)“presupposes municipal tax equalization so that not different tax capacity and differences in”
- equivalent welfare throughout the country»Alla invånare i hela landet ska ha likvärdig tillgång till skola, vård och omsorg.« (party programme ↗)“All residents throughout the country shall have equivalent access to school, healthcare and care.”
- increased state grants»Vi vill fortsätta öka statens bidrag till kommuner och regioner.« (2022 manifesto ↗)“We want to continue to increase state grants to municipalities and regions.”
The party programme explicitly establishes that a well-functioning tax system shall provide equivalent economic conditions for delivering municipal services throughout the country and that state regulations shall function equally well for small municipalities as for large ones.
Plan documents: party programme
Reasoning and quotes
The party programme explicitly establishes that a well-functioning tax system shall provide equivalent economic conditions for delivering municipal services throughout the country and that state regulations shall function equally well for small municipalities as for large ones. Welfare services shall be offered on equal terms and according to need. A review of the equalization system for more equivalent welfare is therefore the plan's own line.
Original (Swedish)
Partiprogrammet slår uttryckligen fast att ett väl fungerande skattesystem ska ge likvärdiga ekonomiska förutsättningar att bedriva kommunal service i hela landet och att statliga regelverk ska fungera lika bra för små kommuner som för stora. Välfärdstjänster ska erbjudas på lika villkor och efter behov. En översyn av utjämningssystemet för mer likvärdig välfärd är därmed planens egen linje.
- equivalent municipal servicesdecisive»Ett väl fungerande skattesystem ska ge likvärdiga ekonomiska förutsättningar att bedriva kommunal service i hela landet.« (party programme ↗)“A well-functioning tax system shall provide equivalent economic conditions for delivering municipal services throughout the country.”
- regulations for small municipalities»Statliga regelverk ska fungera lika bra för små kommuner som för stora tillväxtkommuner.« (party programme ↗)“State regulations shall function equally well for small municipalities as for large growth municipalities.”
- welfare according to need»Välfärdstjänster inom vård, skola och omsorg ska erbjudas alla människor på lika villkor och efter behov.« (party programme ↗)“Welfare services in healthcare, education and care shall be offered all people on equal terms and according to need.”
- need-adapted distribution»Vid fördelning av samhällets resurser till olika områden ska hänsyn tas till att behoven kan se olika ut.« (party programme ↗)“When distributing society's resources to different areas, account shall be taken of the fact that needs can look different.”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The party programme explicitly points to a well-functioning tax equalization system as a steering instrument to give all parts of the country equal conditions.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme explicitly points to a well-functioning tax equalization system as a steering instrument to give all parts of the country equal conditions. The election manifesto moreover promises equal and reliable welfare regardless of where one lives and public services close by across the country. Reviewing the equalization system so that it better promotes equal welfare is therefore the plan's own line.
Original (Swedish)
Partiprogrammet pekar uttryckligen ut ett väl fungerande skatteutjämningssystem som ett styrmedel för att ge alla delar av landet likvärdiga förutsättningar. Valmanifestet lovar dessutom likvärdig och pålitlig välfärd oavsett var man bor och offentlig service nära i hela landet. Att se över utjämningssystemet så att det bättre främjar likvärdig välfärd är därmed planens egen linje.
- well-functioning tax equalizationdecisive»Exempel på sådana styrmedel är ett väl fungerande skatteutjämningssystem« (party programme ↗)“Examples of such steering instruments are a well-functioning tax equalization system”
- equal conditions across the country»Alla delar av landet ska ges likvärdiga förutsättningar för utveckling och tillväxt.« (party programme ↗)“All parts of the country shall be given equal conditions for development and growth.”
- equal welfare regardless of place of residence»Alla invånare ska ha tillgång till en likvärdig och pålitlig välfärd oavsett var de bor, och den offentliga servicen ska finnas där när man behöver den.« (2022 manifesto ↗)“All residents shall have access to equal and reliable welfare regardless of where they live, and public services shall be close and reliable across the country.”
- close public services»Offentlig service ska vara nära och pålitlig i hela landet.« (2022 manifesto ↗)“Public services shall be close and reliable across the country.”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The party programme establishes that the economic conditions for municipalities and regions shall be evened out with regard to factors that cannot be influenced, and that everyone has the right to equivalent welfare regardless of place of residence.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme establishes that the economic conditions for municipalities and regions shall be evened out with regard to factors that cannot be influenced, and that everyone has the right to equivalent welfare regardless of place of residence. The counter-proposal's requirement for a review of the equalisation system for more equivalent welfare throughout the country follows directly from this. The plan moreover wants to move financing responsibility for school and LSS to the state for more equivalent conditions, but also requires that equalisation contains incentives for growth.
Original (Swedish)
Partiprogrammet slår fast att de ekonomiska villkoren för kommuner och regioner ska utjämnas med avseende på faktorer som inte går att påverka, och att alla har rätt till likvärdig välfärd oavsett bostadsort. Motförslagets krav på en översyn av utjämningssystemet för mer likvärdig välfärd i hela landet följer direkt av detta. Planen vill dessutom flytta finansieringsansvaret för skolan och LSS till staten för mer likvärdiga villkor, men kräver också att utjämningen behåller drivkrafter för tillväxt.
- equalisation of uninfluenceable conditionsdecisive»De ekonomiska villkoren för kommuner och regioner behöver därför utjämnas med avseende« (party programme ↗)“The economic conditions for municipalities and regions therefore need to be evened out with regard”
- equivalent welfare regardless of residence»Oavsett bostadsort har individer rätt att få likvärdig kvalitet på vården, omsorgen, socialtjänsten« (party programme ↗)“Regardless of place of residence, individuals have the right to receive equivalent quality in care, medical care, social services”
- state financing for equivalence»Vi vill skapa mer likvärdiga villkor och skatter genom att flytta finansieringsansvaret för bland annat skolan och LSS till staten.« (2022 manifesto ↗)“We want to create more equivalent conditions and taxes by moving financing responsibility for including school and LSS to the state.”
- growth incentives in equalisation»Utjämningssystemet ska innehålla drivkrafter för tillväxt.« (party programme ↗)“The equalisation system shall contain incentives for growth.”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The plan states directly about the equalization system: it should be state-run and designed so that differences in tax revenue, population structure and geographic distances are equalized.
Plan documents: party programme
Reasoning and quotes
The plan states directly about the equalization system: it should be state-run and designed so that differences in tax revenue, population structure and geographic distances are equalized. The counter-proposal's requirement for a review that provides more equivalent welfare throughout the country is precisely that system's task according to the plan. The goal that all of Sweden shall live and the state's responsibility for municipalities with weak tax base point in the same direction.
Original (Swedish)
Planen uttalar sig direkt om utjämningssystemet: det ska vara statligt och utformat så att skillnader i skattekraft, befolkningsstruktur och geografiska avstånd utjämnas. Motförslagets krav på en översyn som ger mer likvärdig välfärd i hela landet är precis det systemets uppgift enligt planen. Målet att hela Sverige ska leva och det statliga ansvaret för kommuner med svagt skatteunderlag pekar i samma riktning.
- state municipal equalizationdecisive»Systemet för kommunal utjämning ska vara statligt och så utformat att konsekvenserna av skillnader« (party programme ↗)“The system for municipal equalization should be state-run and so designed that the consequences of differences”
- equalization of structural differences»i skattekraft, befolkningsstruktur, geografiska avstånd,« (party programme ↗)“in tax revenue, population structure, geographic distances,”
- all of Sweden shall live»Målet är att hela Sverige ska leva och att varje kommun och region ska vara ett fungerande samhälle, där« (party programme ↗)“The goal is that all of Sweden shall live and that every municipality and region shall be a functioning society, where”
- state support to weak municipalities»Det är en statlig uppgift att stödja kommuner som« (party programme ↗)“It is a state task to support municipalities with”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The plan establishes that welfare shall function regardless of where in the country one lives and wants to increase equivalence through clearer state control of resources.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan establishes that welfare shall function regardless of where in the country one lives and wants to increase equivalence through clearer state control of resources. To review the equalization system so it to a higher degree supports equivalent welfare throughout the country follows from that commitment. However, the plan does not take a position on the equalization system's construction, and decisions should according to the programme be made at the lowest effective level.
Original (Swedish)
Planen slår fast att välfärden ska fungera oavsett var i landet man bor och vill öka likvärdigheten genom tydligare statlig styrning av resurserna. Att se över utjämningssystemet så att det i högre grad bär en likvärdig välfärd i hela landet följer av det åtagandet. Planen tar dock inte ställning till utjämningens konstruktion, och beslut ska enligt programmet fattas på lägsta effektiva nivå.
- equivalent welfare throughout the countrydecisive»Du ska kunna känna dig trygg med att välfärden fungerar oavsett var i landet du bor.« (2022 manifesto ↗)“You should feel secure that welfare functions regardless of where in the country you live.”
- state control for equivalence»Öka likvärdigheten genom att införa ett gemensamt kommunalt kösystem och en tydligare statlig styrning av skolpengen« (2022 manifesto ↗)“Increase equivalence by introducing a common municipal queue system and clearer state control of the school grant”
- all of Sweden shall function»Moderaterna vill ta vara på hela Sveriges möjligheter.« (2022 manifesto ↗)“The Moderates want to use all of Sweden's opportunities.”
- decisions at the lowest effective level»Det politiska systemet ska bygga på att beslut fattas på lägsta« (party programme ↗)“The political system shall be built on decisions being made at the lowest”
Worldstate weighed in: Inflation 10.6 per cent and policy rate 3.0 per cent — pressures municipal economy and makes review of equalization more pressing
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan states that policy shall be conducted for all of Sweden and that prosperity shall reach the whole country, while the party programme balances municipal self-government against the right to equivalent welfare for all citizens.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan states that policy shall be conducted for all of Sweden and that prosperity shall reach the whole country, while the party programme balances municipal self-government against the right to equivalent welfare for all citizens. To review the equalization system so that residents do not pay more local tax for the same welfare follows from these commitments. The plan does not comment on whether an ongoing investigation should be awaited.
Original (Swedish)
Planen slår fast att politiken ska bedrivas för hela Sverige och att välståndet ska nå hela landet, medan principprogrammet balanserar kommunalt självstyre mot rätten till likvärdig välfärd för alla medborgare. Att se över utjämningssystemet så att invånare inte betalar mer kommunalskatt för samma välfärd följer av dessa åtaganden. Planen uttalar sig inte om att en pågående utredning bör avvaktas.
- equivalent welfare throughout the countrydecisive»måste balanseras mot principen om att alla svenska medborgare skall ha rätt till en likvärdig välfärd« (party programme ↗)“must be balanced against the principle that all Swedish citizens shall have the right to equivalent welfare”
- policy for the whole country»Bedriva en politik för hela Sverige« (2022 manifesto ↗)“Pursue a policy for all of Sweden”
- prosperity for the whole country»Låta hela landet få del av välstånd« (2022 manifesto ↗)“Let the whole country share in prosperity”
- all of Sweden shall live»Principen om att hela Sverige skall leva är mycket viktig för Sverigedemokraterna.« (party programme ↗)“The principle that all of Sweden shall live is very important to Sweden Democrats.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
Share and embed
Sources and documents
- The committee report on riksdagen.se (2022/23:FiU26)
- Committee report full text (HA01FiU26)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:1121 — Fler företag, fler jobb och stärkt konkurrenskraft i hela landet av Elisabeth Thand Ringqvist m.fl. (C)
- Motion 2022/23:1124 — En hållbar besöksnäring av Elisabeth Thand Ringqvist m.fl. (C)
- Motion 2022/23:1319 — Jämlik välfärd i hela landet av Kristoffer Lindberg m.fl. (S)
- Motion 2022/23:1404 — Tillsyn inom servicenäringen av Malin Höglund och Crister Carlsson (båda M)
- Motion 2022/23:1563 — Kommunklivet, en viktig del av omställningen av Fredrik Lundh Sammeli m.fl. (S)
- Motion 2022/23:1564 — Förbud mot vinster i välfärden av Niklas Karlsson m.fl. (S)
- Motion 2022/23:1660 — Översyn av det kommunala utjämningssystemet av Ulrika Heie (C)
- Motion 2022/23:1672 — En levande landsbygd för Sveriges bästa av Annie Lööf m.fl. (C)
- Motion 2022/23:1825 — Redovisning av kommunernas användning av skattepengar av Sten Bergheden (M)
- Motion 2022/23:1837 — Utredning av det kommunala utjämningssystemet av Maria Stockhaus m.fl. (M)
- Motion 2022/23:1838 — Villkor för fristående aktörer i välfärdssektorn av Maria Stockhaus m.fl. (M)
- Motion 2022/23:1912 — Förbättrad redovisning av välfärdstjänster av Sten Bergheden (M)
- Motion 2022/23:1956 — Reformering av det kommunala utjämningssystemet av Ida Drougge m.fl. (M)
- Motion 2022/23:2061 — Utgiftsområde 9 Hälsovård, sjukvård och social omsorg av Fredrik Lundh Sammeli m.fl. (S)
- Motion 2022/23:2171 — Lands- och glesbygd med stark samhällsutveckling av Elin Söderberg m.fl. (MP)
- Motion 2022/23:2192 — Skatter för företagande och tillväxt i hela landet av Helena Lindahl m.fl. (C)
- Motion 2022/23:35 — Tid för en ny kommunreform av Rasmus Ling (MP)
- Motion 2022/23:402 — Statsbidragsprincip av Niklas Karlsson och Åsa Eriksson (båda S)
- Motion 2022/23:792 — Kommunalskatt för delårsboende av Johan Hultberg (M)
- Motion 2022/23:901 — En äldreomsorg med trygghet och valfrihet i hela landet av Christofer Bergenblock m.fl. (C)
Source: The Swedish Parliament