Investment savings account

The plan requires increased taxation of capital and that those with large capital assets contribute more, not less. The counter-proposal wants to lower the fee base for investment savings accounts and thereby ease the tax on saved capital, which runs directly counter to the plan's distributive political commitment. That the tax relief primarily benefits those with large financial assets reinforces that conclusion.

• increased capital taxationdecisive»en ökad beskattning av kapital och högre skatt på de högsta« (party programme ↗)“increased taxation of capital and higher tax on the highest”
• capital holders contribute more»Vänsterpartiet har en skattepolitik som ser till vilka behov som finns och där de med stora kapitaltillgångar eller höga löner får bidra mer till välfärden än de gör idag.« (2022 manifesto ↗)“The Left Party has a tax policy that looks at what needs exist and where those with large capital assets or high salaries get to contribute more to welfare than they do today.”
• tax on large stock gains»Vi vill inte höja skatten för vanliga löntagare utan på mångmiljonarv, lyxvillor och stora aktievinster som man inte ens behöver jobba för.« (2022 manifesto ↗)“We don't want to raise taxes for ordinary wage earners but for multimillionaires, luxury villas, and large stock gains that you don't even have to work for.”

The counter-proposal involves a reduced tax on capital savings. The plan explicitly sets increased resources to welfare against large tax cuts and establishes that the tax system's most important task is to finance welfare and that taxes should be progressive and levied according to capacity. A general relief on investment savings accounts therefore goes against the plan's line.

• welfare before tax cutsdecisive»En avgörande fråga i höstens val är om vi ska fortsätta öka resurserna till välfärden, eller om stora skattesänkningar ska gå före.« (2022 manifesto ↗)“A crucial question in autumn's election is whether we should continue to increase resources to welfare, or whether large tax cuts should take precedence.”
• taxes finance welfare»Skattesystemets viktigaste uppgift är att finansiera vår välfärd« (party programme ↗)“The tax system's most important task is to finance our welfare”
• progressive taxation»Skatterna ska vara progressiva och tas ut efter bärkraft« (party programme ↗)“Taxes should be progressive and levied according to capacity”
• no to large tax cuts»Stora skattesänkningar omöjliggör det.« (2022 manifesto ↗)“Large tax cuts make it impossible.”

The election manifesto wants those with the most money to contribute more through progressive taxation of capital. The counter-proposal demands the opposite: a reduced standard taxation of investment savings accounts, which mainly benefits those with large financial assets. The party programme moreover wants to reduce economic inequality and counteract speculation. The plan therefore speaks against the counter-proposal's demands.

• progressive capital taxationdecisive»att de med mest pengar, som också orsakar större utsläpp, ska bidra mer till omställningen och välfärden genom en progressiv beskattning av kapital.« (2022 manifesto ↗)“those with the most money, who also cause greater emissions, shall contribute more to the transition and welfare through progressive taxation of capital.”
• reduced economic inequality»De ekonomiska klyftorna ska minska.« (party programme ↗)“Economic inequality shall decrease.”
• speculation shall be countered»Girighet, överskuldsättning och spekulation ska motverkas.« (party programme ↗)“Greed, over-indebtedness and speculation shall be countered.”

The election manifesto explicitly promises not to participate in tax increases that harm personal saving and that total tax burden shall come down. Restoring the calculation of the fee base for investment savings accounts to the original level is to remove precisely such a raising of savings tax. The party programme's view on prudence with tax revenues and on personal capital points the same way.

• no raised taxes on savingdecisive»Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“We will not participate in any tax increases that harm jobs, personal saving or make it more expensive to live.”
• reduced total tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“Total tax burden must come down in the next term.”
• prudent taxation»Beskattning begränsar dock människors självbestämmande, därför bör skattemedel användas sparsamt« (party programme ↗)“Taxation however limits people's self-determination, therefore tax revenues should be used prudently”
• own savings capital strengthens freedom»Äganderätten är central för ett samhälle där människor kan förverkliga sig själva och sina drömmar.« (party programme ↗)“Property rights are central to a society where people can realise themselves and their dreams.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The plan explicitly wants to lower the tax on investment savings accounts rather than raise it, and make the first 300,000 kronor completely tax-free. The party programme establishes that it shall be more worthwhile for the individual to save. Restoring the calculation of the fee base to the original level is a lowering of precisely this tax and is therefore in line with the plan.

• lowered ISA taxdecisive»Vi vill sänka skatten på investeringssparkonton genom att bland annat göra de första 300 000 kronorna på ett ISK helt skattefria.« (2022 manifesto ↗)“We want to lower the tax on investment savings accounts by, among other things, making the first 300,000 kronor in an ISA completely tax-free.”
• lowered tax on savings»I stället för att som regeringen gång på gång höja skatten på sparande vill vi sänka den.« (2022 manifesto ↗)“Instead of, as the government repeatedly has done, raising the tax on savings, we want to lower it.”
• saving shall be worthwhile»Det ska löna sig bättre för den enskilde att spara.« (party programme ↗)“It shall be more worthwhile for the individual to save.”
• competitive capital taxes»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar.« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easy to understand to encourage enterprise, education and investment.”

The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.

The party programme requires that capital taxes are competitive and that the tax system be designed to encourage saving. A raise in the fee base for investment savings accounts goes the opposite direction, and the counter-proposal's requirement to restore the calculation to its original level is therefore supported by the plan. The requirement for taxation according to ability to pay and equal treatment also speaks for restoring the savings form's original rate.

• competitive capital taxesdecisive»Kapitalskatterna måste därför vara konkurrenskraftiga.« (party programme ↗)“Capital taxes must therefore be competitive.”
• tax system that encourages saving»Det bör också utformas så att det stimulerar arbete, hederlighet, sparande och företagande.« (party programme ↗)“It should also be designed so that it encourages work, integrity, saving and enterprise.”
• ability to pay and equal treatment»ska utformas enligt vedertagna skatterättsliga principer som skatt efter bärkraft och likabehandling.« (party programme ↗)“should be designed according to established tax law principles such as taxation according to ability to pay and equal treatment.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The plan explicitly promises to lower the tax on investment savings accounts so that saving for housing and retirement is facilitated. The counter-proposal's requirement to restore the calculation of the fee base to its original level is precisely such a lowering of ISK taxation. The plan also has a general tax increase cap and rejects higher tax pressure.

• lowered ISK taxdecisive»Sänka skatten på investeringssparkonton (ISK) – så att du lättare kan spara till en bostad eller till pensionen« (2022 manifesto ↗)“Lower the tax on investment savings accounts (ISK) – so that you can more easily save for a home or for retirement”
• tax increase cap»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax increase cap during the coming parliamentary term that means total taxes are not raised”
• lowered tax burden(2022 manifesto)
• low and effective taxes»Statens finanser ska vara starka. Skatterna ska vara låga,« (party programme ↗)“The state's finances shall be strong. Taxes shall be low,”

flags: citat_ej_verifierat

The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.

The plan wants to facilitate private pension savings and states that it must become easier to save privately. The counter-proposal's requirement to restore the calculation of the fee base for investment savings accounts to the original level reduces the tax on precisely such savings. The party programme also warns against a tax levy that removes the incentives to contribute to growth. The plan does not however address ISK directly, which is why the conclusion is derived.

• facilitate private savingsdecisive»Underlätta privat pensionssparande« (2022 manifesto ↗)“Facilitate private pension savings”
• easier to save privately»Det måste även blir lättare att spara privat, för att människor i så låg utsträckning som möjligt ska vara beroende av dysfunktionella pensionsgruppers beslut.« (2022 manifesto ↗)“It must also become easier to save privately, so that people to as small an extent as possible are dependent on dysfunctional pension groups' decisions.”
• tax must not eliminate incentives»Skatteuttaget får dock inte heller utformas på ett sådant sätt att det allvarligt begränsar den enskildes förmåga att klara sin egen försörjning, undanröjer incitamenten för att vilja bidra till den ekonomiska tillväxten eller påtagligt hämmar näringslivets konkurrenskraft.« (party programme ↗)“The tax levy must also not be designed in such a way that it seriously limits the individual's ability to manage their own subsistence, removes incentives to want to contribute to economic growth or noticeably hinders the competitiveness of business.”
• reduced taxes give growth»Sänkta eller bättre utformade skatter kommer i många fall att på sikt öka skatteintäkterna eftersom en sådan politik leder till ökad tillväxt.« (2022 manifesto ↗)“Reduced or better designed taxes will in many cases in the long term increase tax revenues since such policy leads to increased growth.”