It was easier in the past. When Thorbjörn Fälldins government made a blocköverskridande settlement of taxes in 1981, it was enough with three parties – the Centre party, people’s Party and the social democrats – in order to collect almost three-fourths of the votes in the Swedish parliament.

the Harder it is now. The four parties that are included in the so-called januariavtalet scrape together 48 per cent. The mandates are enough to implement a tax reform, but there is risk in that case be a short-term deal. To invite the Moderates and the Christian democrats would create greater stability and to facilitate for the parties to enforce the unpopular measures. Ex-finance minister Anders Borg argues that everyone, including SD, needs to be with.

the Question is what is the most difficult. Negotiations between at least five parties – or to build a sustainable reform without a majority in the parliament.

A starting point in what is usually called the century of tax reform, which was launched in 1990-1991, was to total state revenues would neither increase or decrease.

It is a practical premise when you engage in negotiations between parties with different views in the larger issues. But this time there are no indications that the parties are ready for it. ”Skattereformens purpose is to reduce the overall tax burden,” said The centre party’s Annie Lööf (DI, 11/2). Finance minister Magdalena Andersson has the opposite default value. The conservatives Ulf Kristersson requires on DN Debate (29/4) that the reform is combined with lower expenditure for the state. But as the agenda widens, it becomes of course more difficult to reach a consensus.

Around certain things there is an overall consensus between the parties. One such thing is that green taxes usually are a good thing. But here are few low-hanging fruits left by the parties can pick. The Swedish environmental taxes are already high. Further increases and new ways to charge fees tend to hit households and companies outside of the big cities.

It creates fertile ground for political battle. Regional tensions have become a more important konfliktlinje. Who pays environmental taxes will therefore be a charged subject.

Read more: Carl Johan von Seth: environmental Taxes have a reverse Robin Hood-the tendency of the

A common conclusion among experts is that Sweden has high taxes on labor and low taxes on capital – i.e. on the money in the business. On an overall level, this idea is not so controversial.

But the devil sits in the details. An example is the large difference in tax on the salary of the respective profits in closely held companies. Absolutely necessary for the country’s entrepreneurs, says the Centre party and the Liberals. A great injustice, according to the social democrats. The lack of a common picture of the problems in this area will be an obstacle in the negotiations.

Several changes at the residential area is current. To the so-called flyttskatten scrapped, or at least mitigated is already clear. Housing minister Per Bolund (MP) also speaks of the avtrappade interest deductions. Recently, economists in the ESO (the Expert group for studies in public economics) presented a proposal on how to raise and put on the municipal real estate fee.

But the whole of this field is a wound in the Swedish economic policy. Functioning of the housing market deteriorating, and the construction has begun to unfold. Drastic measures can provide both large price declines and loudly expressed dissatisfaction. A small and disunited constellation parties get to hard to take courage to make decisions.