Capital taxation etc.

The election manifesto explicitly says that taxes should not be raised for ordinary wage earners but on multi-millionaires, luxury villas and large capital gains, which is precisely what the counter-proposal wants: inheritance and gift tax with a large exemption, 30 percent tax on capital income from closely held companies and a cap on investment savings accounts. The programme also demands a tax reform with increased taxation of capital. The counter-proposal's demands thus coincide with the plan's distribution policy commitment.

• tax on inheritance and capital gainsdecisive»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 multi-millionaires, luxury villas and large capital gains you don't even have to work for.”
• tax reform for capital»en ökad beskattning av kapital och högre skatt på de högsta« (party programme ↗)“an increased taxation of capital and higher tax on the highest”
• capital-rich 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 incomes contribute more to welfare than they do today.”
• the wealthy contribute more»Det är hög tid att de få som har stora kapitaltillgångar bidrar mer till omställningen.« (2022 manifesto ↗)“It's high time that the few who have large capital assets contribute more to the transition.”

The plan establishes that taxes should be progressive and levied according to ability to pay, with broad tax bases and equal taxation of income, and that the tax system's most important task is to finance welfare. The counter-proposal's demand for uniform capital taxation, caps on investment savings accounts and inheritance and gift tax with large exemptions follow that principle. The plan is moreover prepared to tax the very wealthy in particular.

• progressive taxation according to ability to paydecisive»Skatterna ska vara progressiva och tas ut efter bärkraft« (party programme ↗)“Taxes should be progressive and levied according to ability to pay”
• tax on the very wealthy»Vi vill införa en beredskapsskatt för de allra rikaste.« (2022 manifesto ↗)“We want to introduce a readiness tax for the very wealthy.”
• broad bases, equal taxation»breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“broad tax bases and that all earned income and compensation”
• 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”

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 election manifesto promises that those with the most money shall contribute more through progressive taxation of capital, while those with the fewest resources shall pay lower tax. The counter-proposal's package—uniform 30 per cent capital tax, a cap on ISK, limited dividend room, and inheritance tax with a high exemption—is precisely such redistribution. The party programme also explicitly opens to new tax bases to secure welfare.

• 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.”
• new tax bases for welfare»Vi kommer sannolikt också behöva nya skattebaser och är beredda att genom skatt öka den offentliga konsumtionen på bekostnad av den privata« (party programme ↗)“We will probably also need new tax bases and are prepared to through tax increase public consumption at the expense of private consumption”
• reduced economic inequality»De ekonomiska klyftorna ska minska.« (party programme ↗)“Economic inequalities shall decrease.”
• lower tax for those with least»De med minst resurser ska få mer samhällsservice, lägre skatt och mer stöd i omställningen.« (2022 manifesto ↗)“Those with the fewest resources shall receive more public services, lower tax and more support in the transition.”

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 election manifesto explicitly promises not to participate in tax increases that harm jobs or personal savings, and that total tax burden must come down. The counter-proposal means the opposite: increased taxation of dividends and capital gains, a cap on investment savings accounts and a new inheritance and gift tax. The party programme furthermore warns that confiscatory and arbitrary taxation undermines long-term thinking in society.

• 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 harm jobs, personal savings or make housing more expensive.”
• reduced total tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“Total tax burden must come down next parliamentary term.”
• against arbitrary taxation»Brott mot äganderätten, med konfiskatoriska och godtyckliga beskattningar och ingrepp, underminerar förtroendet och långsiktigheten i samhället.« (party programme ↗)“Violations of the right to property, with confiscatory and arbitrary taxation and intervention, undermine trust and long-term thinking in society.”
• low tax on business»Skattebördan på jobbskapande i företag ska göras så liten som möjligt.« (party programme ↗)“The tax burden on job creation in enterprises should be kept as small as possible.”

The plan wants to lower tax on investment savings accounts and make the first 300,000 kronor tax-free, while the counter-proposal instead introduces a ceiling of 2 million kronor and raises taxation of dividends and capital gains. The plan also establishes that it shall pay better to save and that social liberal economic policy combats poverty, not wealth. An inheritance and gift tax and raised capital taxes therefore run straight against the plan's commitments.

• lowered ISK 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 tax on investment savings accounts by among other things making the first 300,000 kronor on 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 time and again raised tax on savings we want to lower it.”
• combat poverty not wealth»Den socialliberala ekonomiska politiken syftar till att bekämpa fattigdom, inte rikedom.« (party programme ↗)“Social liberal economic policy aims to combat poverty, not wealth.”
• savings shall pay off»Det ska löna sig bättre för den enskilde att spara.« (party programme ↗)“It shall pay better for the individual to save.”

The party programme requires competitive capital taxes and states that taxation must not undermine ownership rights, which are a human right. The counter-proposal's package with 30 per cent tax on closely-held company distributions, a cap on investment savings accounts, limited distribution room and a new inheritance and gift tax goes straight against this and against the commitment to facilitate generation shifts in businesses. The plan instead wants the tax system to stimulate saving and business.

• competitive capital taxesdecisive»Kapitalskatterna måste därför vara konkurrenskraftiga.« (party programme ↗)“Capital taxes must therefore be competitive.”
• taxation must not undermine ownership rights»får inte urholka äganderätten« (party programme ↗)“must not undermine ownership rights”
• facilitated generation shifts»Skatteregler ska utformas så att generationsskiften i företagen underlättas.« (party programme ↗)“Tax rules shall be designed so that generation shifts in businesses are facilitated.”
• tax that stimulates saving»Det bör också utformas så att det stimulerar arbete, hederlighet, sparande och företagande.« (party programme ↗)“It should also be designed so that it stimulates work, integrity, saving and business.”

The plan introduces a tax rise ceiling where combined taxes must not increase and states that higher taxes are not a solution. The counter-proposal's package – 30 per cent tax on small-company dividend distribution, cap on ISK, limited dividend room and a new inheritance and gift tax – is the exact opposite. The plan also explicitly promises lower ISK tax and lower tax on business.

• tax rise ceilingdecisive»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax rise ceiling during the coming term which means that combined taxes are not raised”
• lower ISK tax»Sänka skatten på investeringssparkonton (ISK) – så att du lättare kan spara till en bostad eller till pensionen« (2022 manifesto ↗)“Lower the tax on investment accounts (ISK) – so you can more easily save for a home or for retirement”
• no higher tax burden(2022 manifesto)
• lower capital and corporate taxes»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen incentives for investment, research and entrepreneurship, through lower taxes on business”

flags: citat_ej_verifierat

The plan wants to modernize the 3:12 rule system to stimulate entrepreneurship and make it easier to save privately, and to keep taxes at a level that does not hinder Swedish companies. The counter-proposal's demands for 30 percent tax on closely-held company dividends, a cap on investment savings accounts, limited dividend scope, and a new inheritance and gift tax directly contradict these commitments. The party programme also elevates property rights as a necessary prerequisite.

• modernize 3:12 rulesdecisive»Modernisera 3:12 regelverket för att stimulera entreprenörskap« (2022 manifesto ↗)“Modernize the 3:12 rule to stimulate entrepreneurship”
• facilitate private savings»Underlätta privat pensionssparande« (2022 manifesto ↗)“Make private pension savings easier”
• competitive taxes»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Keep taxes at a level that does not hinder Swedish companies in international competition”
• property rights»Sverigedemokraterna betraktar äganderätten som en nödvändig förutsättning för en lyckosam samhällsutveckling.« (party programme ↗)“Sweden Democrats regard property rights as a necessary prerequisite for successful social development.”