By Lars Bevanger BBC correspondent in Oslo

The Labour leader wants more welfare spending

Norwegians are voting in parliamentary elections dominated by the issue of how the country's enormous oil wealth is managed.

The United Nations ranked Norway the best place to live for the fifth year running last week.

This is the world's third largest oil exporter, and people here enjoy low unemployment, strong economic growth and one of the world's most generous welfare systems.

Nevertheless, the Labour-led centre-left opposition coalition has accused the centre-right government of neglecting welfare services, such as care for the elderly.

At the Akerselva old people's home, nurse Kristin Roedal agrees.

"We should be more people, more doctors, more nurses. But there is no more money, even in this rich country," she told the BBC News website.

"It's hard enough to work here, and I don't think the patients benefit from tired and overworked nurses."

She and many of her colleagues will be voting for the opposition. They see the centre-right government's programme of tax cuts for businesses as giving to the rich while neglecting the needy.

The opposition Labour leader, Jens Stoltenberg, says with no tax cuts this country could afford to fix all welfare problems.

Fiscal prudence

But neither side here promises to dish out more oil money. There is cross-political agreement to spend no more than 4% of the annual $38bn (�21bn) oil revenue, to avoid inflation.

Norwegians are cushioned by enormous oil wealth

This so-called Fiscal Rule has helped the Norwegian economy grow at a record rate during the term of the present centre-right coalition.

Finance minister Per Kristian Foss says the country is in no need of a change.

"It's a financial policy for the long term, and we'll keep the Fiscal Rule, so that we avoid having a strengthening of the krone, which is very important for our export industry," Mr Foss said.

He agrees there is room for improvement in the welfare sector, but dismisses the opposition claim that tax cuts benefit only the rich.

Last year the government reduced taxes by some $600m. They promise to continue the trend. As they see it, it is the only way to continue the growth.

Opposition Labour leader Jens Stoltenberg disagrees.

"We are not going to spend more of the oil revenue, we are going to spend it in a different way. We are not going to give tax reductions at all, but we're going to spend more on health, education and care for elderly people," he told the BBC News website.

Undecided

With both sides agreeing on what needs to be done, but disagreeing on how to do it, some voters find it hard to decide. Left and right are neck and neck in the polls.

Voter Phillip Jason was one of the 10% who had not decided how to vote on the eve of the election.

"It's not a clear line or direction anywhere, either right or left. So it's pretty hard to follow."

Some commentators say the deciding factor could become the promise of further tax cuts.

Magnus Takvam, political commentator with the state broadcaster NRK, thinks that might be too little, too late to save the government.

"In the last national election, in 2001, the tax issue was important because the interest rates were higher. But now the interest rates have been at an historical low for many years.