Deductions for pensions and home savings, etc.

The plan demands increased taxation of capital and higher tax on the highest incomes, and wants to tax large capital gains harder rather than subsidizing private saving and ownership. It also wants pension capital to be directed towards productive and socially beneficial investments through collective decisions, not through tax incentives for individual investors. The counter-proposal's demands therefore go against the plan.

• tax capital 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 do not want to raise taxes for ordinary wage earners but on multi-millionaires, luxury villas and large capital gains that you don't even have to work for”
• increased capital taxation»innebär en ökad beskattning av kapital och högre skatt på de högsta« (party programme ↗)“means an increased taxation of capital and higher tax on the highest”
• capital-strong should 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”
• pension capital to social benefit»Vänsterpartiet vill att AP-fondernas kapital i högre utsträckning« (party programme ↗)“The Left Party wants AP pension funds' capital to a greater extent”

The plan's tax principles are that tax shall be progressive and levied according to ability to pay and that the tax system's most important task is to finance welfare. New deductions and allowances that shall increase private individuals' capital holdings undermine that financing and benefit those who already have wealth, which contradicts the plan's choice to put welfare resources before tax cuts. The plan wants to strengthen entrepreneurship, but not through tax subsidies to ownership.

• tax according to ability to paydecisive»Skatterna ska vara progressiva och tas ut efter bärkraft« (party programme ↗)“Taxes shall be progressive and levied according to ability to pay”
• tax finances 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”
• welfare before tax cuts»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 decisive question in the autumn election is whether we shall continue to increase resources for welfare, or whether large tax cuts shall come first.”
• critique of capital power»Därför är socialdemokratin ett antikapitalistiskt parti.« (party programme ↗)“Therefore social democracy is an anti-capitalist party.”

The plan's decisive tax commitment is progressive taxation of capital so that those with the most money contribute more, and that economic inequalities shall be reduced. Tax reductions that are meant to increase private individuals' investments and ownership go in the opposite direction. The plan does, however, support capital provision to small businesses, which qualifies but does not reverse the position.

• 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”
• reduced inequalities»De ekonomiska klyftorna ska minska« (party programme ↗)“Economic inequalities shall be reduced”
• ethical pension investments»Pensionsmedlen ska placeras etiskt och« (party programme ↗)“Pension funds shall be invested ethically and”
• support for small business»goda idéer att starta och driva företag« (party programme ↗)“good ideas to start and run businesses”

The party programme makes property rights and personal savings capital central and requires that the tax burden on job creation in enterprises be kept as low as possible, which bears the counter-proposal's demand for tax rules that increase private individuals' investments. The election manifesto explicitly wishes to broaden and deepen the investor deduction and improve capital supply for small businesses, which covers the requirement for easier employee stock option rules in newly started and growing companies. The plan also guards personal savings against tax increases.

• broadened investor deductiondecisive»Kapitalförsörjning är avgörande för många småföretag. Vi vill att det statliga riskkapitalet blir mer effektivt och att investeraravdraget breddas och fördjupas.« (2022 manifesto ↗)“Capital supply is crucial for many small businesses. We want state risk capital to become more effective and want to broaden and deepen the investor deduction.”
• low tax on job creation»Skattebördan på jobbskapande i företag ska göras så liten som möjligt.« (party programme ↗)“The tax burden on job creation in enterprises shall be kept as low as possible.”
• personal ownership»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 fulfil themselves and their dreams.”
• guard personal savings»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.”

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 requires internationally competitive stock option taxation and lower tax on savings, including reintroduced deduction rights for private pension savings and tax-free investment savings accounts up to 300,000 kronor. The party programme establishes that it shall be more worthwhile for the individual to save. The counter-proposal's requirement for tax rules that increase private individuals' opportunities to own and invest, including easier employee stock option rules, is thus precisely what the plan calls for.

• competitive stock option taxationdecisive»Vi vill göra optionsbeskattningen internationellt konkurrenskraftig« (2022 manifesto ↗)“We want to make stock option taxation internationally competitive”
• deductions for private pension savings»Dessutom vill vi återinföra rätten till avdrag för privat pensionssparade så att alla kan spara 1 000 kronor månaden skattefritt.« (2022 manifesto ↗)“We also want to reinstate the right to deduct private pension savings so that everyone can save 1,000 kronor per month tax-free.”
• lower tax on savings»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 on an ISK completely tax-free.”
• saving should be rewarded»Det ska löna sig bättre för den enskilde att spara.« (party programme ↗)“It should be more worthwhile for the individual to save.”

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's fundamental commitment is that personal ownership shall be encouraged over institutional ownership and that the tax system shall promote venture capital for new and growing companies. The election manifesto furthermore promises to facilitate employee ownership. The counter-proposal's demand for tax rules that increase private individuals' investments and easier employee stock options aligns with this.

• personal ownership over institutionaldecisive»Det är också angeläget att det personliga ägandet uppmuntras på bekostnad av det institutionella ägandet.« (party programme ↗)“It is also important that personal ownership be encouraged at the expense of institutional ownership.”
• facilitate employee ownership»Underlätta personalägande och generationsskifte av företag« (2022 manifesto ↗)“Facilitate employee ownership and generational transition of companies”
• venture capital for growing companies»främjar tillgången till riskvilligt kapital för nya och växande företag.« (party programme ↗)“promotes access to venture capital for new and growing companies.”
• tax rules that promote savings»Skattesystemet ska vara sådant att vinster kan genereras samtidigt som sparande i det egna företaget uppmuntras.« (party programme ↗)“The tax system shall be such that profits can be generated at the same time as savings in one's own company are encouraged.”

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 that more companies shall be able to use the rules for employee share schemes and that the incentives for investment and entrepreneurship shall be strengthened through lower taxes. It also promises lower tax on savings through ISK for more to be able to build their own capital. The counter-proposal's requirement for changed tax rules that increase individuals' incentives to invest thus is in line with the plan.

• expanded employee share scheme rulesdecisive»Möjliggöra för fler företag att kunna använda sig av reglerna för personaloptioner« (2022 manifesto ↗)“Make it possible for more companies to use the rules for employee share schemes”
• lower tax on business»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen the incentives for investment, research and entrepreneurship, through lower taxes on business”
• lower tax on savings»Sänka skatten på investeringssparkonton (ISK)« (2022 manifesto ↗)“Lower the tax on investment savings accounts (ISK)”
• risk-taking shall be rewarded»Risktagande ska därför belönas.« (party programme ↗)“Risk-taking should therefore be rewarded.”

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 stimulate private ownership and entrepreneurship: the 3:12 rules should be modernized, new business start-ups should be facilitated and private pension savings should be made easier. The counter-proposal's demand for tax rules that increase incentives for private individuals to invest and easier employee option rules in start-ups corresponds to these commitments. The plan also sees reduced or better-designed taxes as growth-promoting.

• modernize the 3:12 rulesdecisive»Modernisera 3:12 regelverket för att stimulera entreprenörskap« (2022 manifesto ↗)“Modernize the 3:12 rules to stimulate entrepreneurship”
• stimulate new business»Skapa förutsättningar för nyföretagande och entreprenörskap« (2022 manifesto ↗)“Create conditions for new business and entrepreneurship”
• facilitate private savings»Underlätta privat pensionssparande« (2022 manifesto ↗)“Facilitate private pension savings”
• growth-promoting tax rules»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 run increase tax revenue because such policy leads to increased growth.”