Special profit share

The plan requires that tax levels increase above all on large fortunes and high incomes and that the richest again begin to pay their share of welfare. The counter-proposal's demand for a long-term review of how those with the highest incomes and assets contribute, when capital income can be taxed lower than a nurse's salary, is the same thing in substance.

• the richest pay their sharedecisive»skattesystem där de rikaste åter börjar betala sin del.« (party programme ↗)“tax system where the richest again begin to pay their share.”
• higher tax on wealth»att behöva öka igen, framför allt på stora förmögenheter, fastigheter,« (party programme ↗)“need to increase again, above all on large fortunes, property,”
• capital contributes more to welfare»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 contribute more to welfare than they do today.”
• tax capital 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 do not want to raise taxes for ordinary wage earners but on multimillionaires, luxury villas and large share gains that you do not even have to work for.”

The plan's commitment is that the very richest shall contribute more and that taxes shall be progressive and levied according to ability to pay, with equal taxation of all employment incomes and compensation as a fundamental principle. A long-term review of how the highest incomes and assets contribute to welfare follows directly from that, when share-based income can be taxed lower than a nurse's salary. Specifically, special dividend income is not mentioned in the plan.

• the richest shall contribute moredecisive»Vi vill införa en beredskapsskatt för de allra rikaste.« (2022 manifesto ↗)“We want to introduce a readiness tax for the very richest.”
• progressive taxation»Skatterna ska vara progressiva och tas ut efter bärkraft och« (party programme ↗)“Taxes shall be progressive and levied according to ability to pay and”
• uniform income taxation»tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“clarity in the regulations, broad tax bases and that all employment incomes and compensation”
• taxes finance welfare»Skattesystemets viktigaste uppgift är att finansiera vår välfärd och nödvändiga« (party programme ↗)“The tax system's most important task is to finance our welfare and necessary”

The election manifesto requires that those with the most money contribute more to welfare through progressive taxation of capital, and the party programme that those who are well-off contribute more to the common good and that inequalities shall decrease. That income from special profit sharing is taxed lower than nurses' wages goes against this, which is why a long-term review is supported.

• 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 ↗)“that those with the most money, who also cause greater emissions, shall contribute more to the transition and welfare through progressive taxation of capital.”
• the richest contribute more»Det är rimligt att den som har det gott ställt ekonomiskt bidrar mer till det gemensamma trygghetssystemet än den som har ett mindre ekonomiskt utrymme.« (party programme ↗)“It is reasonable that those who are economically well-off contribute more to the common security system than those with a smaller economic margin.”
• reduced inequalities»De ekonomiska klyftorna ska minska.« (party programme ↗)“Economic inequalities shall decrease.”
• stopped tax evasion»Företags skatteflykt ska stoppas.« (party programme ↗)“Corporate tax evasion shall be stopped.”

The election manifesto establishes that the total tax burden should decrease and that the party does not participate in tax increases that damage jobs or personal savings. A review whose purpose is for people with the highest incomes and assets to contribute more points toward higher taxes on work, ownership and savings. The party programme also wants to make the tax scale less steep and keep the tax burden on job-creating activity as low as possible.

• no harmful tax increasesdecisive»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 damage jobs, personal savings or make it more expensive to live.”
• less steep tax scale»Därför måste skatteskalan göras mindre brant« (party programme ↗)“Therefore the tax scale must be made less steep”
• low tax on job-creation»Skattebördan på jobbskapande i företag ska göras så liten som möjligt.« (party programme ↗)“The tax burden on job-creating activity in businesses must be kept as small as possible.”
• tax limits self-determination»Beskattning begränsar dock människors självbestämmande« (party programme ↗)“Taxation does, however, limit people's self-determination”

The plan establishes that economic policy aims to combat poverty, not wealth, and that taxes can play only a limited redistributive role. A review aimed at higher incomes and assets contributing more to welfare therefore goes against the plan, which instead wants to lower capital and marginal taxes. The plan does, however, want to increase uniformity in capital income taxation.

• combat poverty not wealthdecisive»Den socialliberala ekonomiska politiken syftar till att bekämpa fattigdom, inte rikedom.« (party programme ↗)“Social liberal economic policy aims to combat poverty, not wealth.”
• limited redistribution through tax»Därutöver kan skatter spela en viss – men begränsad – omfördelande roll.« (party programme ↗)“Beyond that, taxes can play a certain – but limited – redistributive role.”
• lower top marginal tax»De högsta marginalskatterna bör närma sig snittet i OECD.« (party programme ↗)“The highest marginal tax rates should approach the OECD average.”
• uniform capital taxation»enhetligheten i kapitalinkomstbeskattningen öka.« (party programme ↗)“uniformity in capital income taxation increase.”

The plan establishes that capital taxes must be competitive, that taxation must not undermine the right to property and that individuals as far as possible must be able to retain their own income. A review aimed at the highest incomes and assets contributing more points in the opposite direction, even though the plan also mentions tax according to ability to pay.

• competitive capital taxesdecisive»Kapitalskatterna måste därför vara konkurrenskraftiga.« (party programme ↗)“Capital taxes must therefore be competitive.”
• taxation must not undermine the right to property»får inte urholka äganderätten« (party programme ↗)“must not undermine the right to property”
• retain their own income»Skattesystemet ska vara utformat så att den enskilde i största möjliga utsträckning får behålla sin egen« (party programme ↗)“The tax system must be designed so that individuals as far as possible retain their own”
• tax according to ability to pay»skatt efter bärkraft och likabehandling« (party programme ↗)“tax according to ability to pay and equal treatment”

The plan introduces a tax ceiling and requires competitive corporate and capital taxes that encourage investments in Sweden, while tax on savings is reduced. A review of how the highest incomes and assets should contribute more is aimed in substance at higher capital taxation. It contradicts the plan's commitments and the principle that risk-taking should be rewarded.

• tax ceilingdecisive»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax ceiling for the coming mandate period which means that the total taxes are not raised”
• competitive capital taxes»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“If it happens, the tax system must become simpler, and corporate, knowledge and capital taxes must be competitive and encourage investments in Sweden.”
• lower tax on savings»Sänka skatten på investeringssparkonton (ISK) – så att du lättare kan spara till en bostad eller till pensionen« (2022 manifesto ↗)“Reduce the tax on investment savings accounts (ISK) – so that you can more easily save for a home or for retirement”
• risk-taking should be rewarded»Risktagande ska därför belönas.« (party programme ↗)“Risk-taking should therefore be rewarded.”

The plan's tax line is competitive taxes that do not deviate too much from the rest of the world and that risk-taking and work should pay. A review whose stated purpose is that the highest incomes and assets should contribute more points toward increased capital and income taxation and thus lies aside from the plan's direction. The fact that the plan simultaneously wants large prosperity to be shared with more makes the conclusion uncertain.

• competitive taxesdecisive»Skattepolitiken måste därför syfta till konkurrenskraftiga skatter som inte avviker för mycket från omvärlden, framförallt de skatter som läggs på företagen.« (2022 manifesto ↗)“Tax policy must therefore aim for competitive taxes that do not deviate too much from the rest of the world, especially taxes on businesses.”
• risk-taking shall pay»måste det löna sig att utbilda sig, arbeta och ta risker« (party programme ↗)“it must pay to educate oneself, work and take risks”
• taxes that do not hamper business»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hamper Swedish businesses in international competition”
• prosperity shared with more»stora välstånd som skapas måste komma fler till del« (2022 manifesto ↗)“large prosperity that is created must be shared with more”