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1 Kommunalekonomisk utjämning Regeringsformen Kommunallagen Kommun Landsting -139-

2 Stad Köping Landskommun Landsting Kommun Landsting Landskommun Stad Köping kommun Godland -140-

3 Landsting Län Godland Malmö Skåne Göteborg Västra Götaland Region Parish Församlingar Sweden Institute Fact Sheet Kommun Stockholm Bjurholm LandstingStockholm Jämtland Kiruna Sundbyberg Kiruna National Regional Local Län -141-

4 Finansdepartementet -142-

5 3-143-

6 -144-

7 finansieringsprincipen Riksdag God Ekonomisk Hushållning -145-

8 -146-

9 -147-

10 Kommuner och Landsting-organisation,verksamhet och ekonomi, Finansdepartementet, Kommuner och Landsting-organisation,verksamhet och ekonomi, Finansdepartementet,

11 Y K gky gkk K Ykj gky G j 1) Gkj= PkjtkjgkY Ykjk=1,2, 12;j=1,2, Pkj tkj -149-

12 -150-

13 gj Gj=PjtR0.95[(gjY)Yj] j=1,2, tr j Yj PjtjYj PjtR0.95Yj tj0.95tr gj -151-

14 -152-

15 Expertgruppen för förenklad kommunal utjämning (Delegationen för forsatt utveckling av utjämningssystemet för kommuner och landsting) 2000 Stockholm Danderyd Stockholm Uppsala Dorotea Sundbyberg -153-

16 Danderyd Årjäng Årjäng Danderyd Värmland Årjäng Stockholm Årjäng Stockholm Danderyd Håbo Åsele Tåby Danderyd Stockholm -154-

17 -155-

18 Skatteverket Riksskatteverket Skattemyndigheterna -156-

19 -157-

20 -158-

21 Stockholm -159-

22 Götaland Stockholm Stockholm Norrland Malmö Götaland -160-

23 Söderström -161-

24 Lars Söderström, Fiscal Federalism: the Nordic Way, Jørn Rattsø,Fiscal Federalism and State-Local Finance The Scandinavian Perspective,Edward Elgar,1998, p.12 Ibid.,p.13 Kommunalekonomisk utjämning, Finansdepartementet samt Sveriges Kommuner och Landsting, 2005, p.9. Ibid.,p.p Lars Söderström, op.cit., p.15. G.M.Harris, Comparative Local government, Hutchinson's University Library, 1948,p.109. Lars Söderström, op.cit., p

25 Olof Petersson, Swedish Government and Politics, CE Fritzes AB,1994. Sören Häggroth, Kai Kronvall, Curt Riberdahl, Karin rudebeck, Swedish Local Government,Traditions and Reforms, Svenska Institutet, Ken Messere The Tax System in Industrialized Countries, Oxford UniversityPress, 1998 Sören Häggroth, Kai Kronvall, Curt Riberdahl, Karin Rudebeck, Swedish Local Government, Svenska Institutet,1999. Lennart Gustafsson & Arne Svensson, Public Sector Reform in Sweden, Liber Ekonomi,1999. Olof Petersson, Kommunalpolitik, 4ed., God Ekonomisk Hushållning i Kommuner och Landsting, Statens Offentliga Utredningar, Arne Halvarson, Kjell Lundmark, Ulf Staberg, Sveriges Statsskick, Fakta och Perspektiv, Leber, Kommunallagen, Svenska Kommunförbundet, Swedish Government Offices Year Book 2004, Regeringskansliet, Revenue Statistics, , OECD, Statistisk årsbok för Sverige Local Government in Sweden, Fact Sheet,The Swedish Institute,2005. Kommunalekonomisk utjämning, Finansdepartementet samt Sveriges Kommuner och Landsting,

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