In this case, like in many others, a government launches a tax cut/tax abolishment but wishes to avoid appearing 'irresponsible'.
Now, two lines of development are possible.
Scenario A:
If all goes according to plan, the economy will continue to develop nicely and this alone will finance the tax cut to a great degree. A lot of 'moving around' in the budget won't be needed.
Scenario B:
However, if the economy weakens rapidly and unexpectedly, a government will be able to raise taxes or whatever they earlier said they would do in order to 'finance' the earlier tax cut (in order to maintain budget disciple) while simply getting away with reminding everyone they've been saying this latter measurement was going to be necessary all along.
Let's hope for the best. There actually have been politicians in history that have had the guts to lower taxes. Reagan was such a politician - and Reinfeldt and other Swedish Conservatives of his generation grew up admiring him.
Yes, but the article specifically states that the government is offsetting the funds with a reduction of the exemption on pensions.....they're just shifting the tax.