Publisher: PMJ - Politik Media Juridik

In this text, from an anthology from 2014 on a major tax system overhaul in Sweden, Hans Bergström argues against making neutrality in distribution a restriction for a tax reform. The main purpose of a tax reform must be to influence behavior in a way which leads to a higher economic growth over time. The result after, say, 5-10 years is then much more important than the static distribution today. A reform inducive to higher growth will furthermore enhance the ability of the state to finance programs for schools, health care, social insurance etc. The expenditure side of the public budgets are likely more important for equality than a type of taxation which hampers innovation, entrepreneurship, job creation and growth.