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Sysselsättningseffekter i svenska aktiebolag av införandet av RUT-avdraget: En Difference-in-Differenceanalys
Dalarna University, School of Technology and Business Studies, Economics.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Detta arbete har gjorts med syftet att utvärdera sysselsättningseffekterna i svenska aktiebolag av införandet av RUT-avdraget. RUT-avdraget infördes 2007 och innebär att privatpersoner kan få göra skattereduktion för olika typer av hushållsarbeten. Datamaterialet som används i denna studie är bokföringsdata för alla Sveriges aktiebolag mellan 2000 – 2010, aggregerat till tresiffriga SNI-koder för alla de svenska kommunerna. Utifrån datamaterialet har RUT-avdragets sysselsättningseffekter analyserats med hjälp av en Difference-in-Differencemodell. Resultatet visar att RUT-avdraget gjort att 6930 nya arbeten har skapats i de svenska aktiebolag som ingår i RUT-sektorn. Detta innebär alltså att RUT-avdraget har haft en positiv effekt på sysselsättningen.

Abstract [en]

This work has been done with the purpose to evaluate the employment effects in Swedish limited liability companies from the introduction of the RUT deduction. The RUT deduction was introduced in 2007 and means that individuals can make a tax deduction for various kinds of household work. The data used in this study is annual report data for all Swedish limited liability companies during the years 2000 – 2010, aggregated to the three-digit SNI-code level for all Swedish municipalities. Based on this data the employment effects of the RUT deduction were analyzed using a Difference-in-Difference model. The result shows that the RUT deduction has led to 6930 new jobs created in Swedish limited liability companies in the RUT sector. This means that the RUT deduction has had a positive effect on employment.

Place, publisher, year, edition, pages
Keyword [en]
Tax deduction, subsidy, RUT industries, multiple linear regression, Differencein-in-Difference estimation (DID)
Keyword [sv]
Skatteavdrag, subvention, RUT-branscher, multipel linjär regression, Difference-in-Difference-estimering (DID)
National Category
URN: urn:nbn:se:du-21789OAI: diva2:939942
Available from: 2016-06-20 Created: 2016-06-20

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