Other capital taxation matters

The plan explicitly demands higher taxes on multi-million krona inheritances, luxury villas and large capital gains, and that tax levels shall increase especially on large fortunes, properties, inheritances and high incomes so that the richest again pay their share. The counter-proposal's demands for uniform taxation of capital income and an investigation of property taxes is precisely that. The plan gives no support for waiting.

• raised property taxesdecisive»att behöva öka igen, framför allt på stora förmögenheter, fastigheter,« (party programme ↗)“must increase again, especially on large fortunes, properties,”
• tax on inheritance and capital»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 on ordinary wage earners but on multi-million krona inheritances, luxury villas and large capital gains that you don't even have to work for.”
• the richest must pay»skattesystem där de rikaste åter börjar betala sin del.« (party programme ↗)“tax system where the richest again start paying their share.”
• needs-based tax policy»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 must contribute more to welfare than they do today.”

The party programme demands increased capital taxation and progressive, equitable taxation according to ability to pay, with broad tax bases, and identifies the unfair difference in taxation between work and capital as a driver of growing inequalities. The counter-proposal's requirement for uniform capital income taxation and an investigation of property taxes follows from this. The fact that the election manifesto opposes a reintroduced property tax pulls in another direction on part of the proposal.

• increased capital taxationdecisive»Ökad kapitalbeskattning.« (party programme ↗)“Increased capital taxation.”
• progressive taxation»Progressiv och utjämnande beskattning efter bärkraft.« (party programme ↗)“Progressive and equitable taxation according to ability to pay.”
• unfair difference work and capital»Detta är en följd av avreglerade finansiella system, en tilltagande och orättfärdig skillnad i« (party programme ↗)“This is a result of deregulated financial systems, a growing and unfair difference in”
• no to property tax»Vi är emot införandet av en fastighetsskatt.« (2022 manifesto ↗)“We are against the introduction of a property tax.”

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 party programme explicitly requires progressive capital and income taxation and states that the principle that all should contribute according to ability must apply to capital. The counter-proposal's requirement for uniform capital income taxation and an investigation of property taxes is a direct implementation of that commitment. The election manifesto also binds the party to progressive taxation of capital so that those with the most money contribute more.

• progressive capital taxationdecisive»inkomstbeskattning som låter de rikaste bidra mer till det gemensamma, samtidigt som« (party programme ↗)“income taxation that lets the richest contribute more to the common good, while”
• tax according to ability even on capital»ska bidra efter förmåga är grundläggande och måste gälla kapital – både i Sverige och« (party programme ↗)“shall contribute according to ability is fundamental and must apply to capital – both in Sweden and”
• the richest contribute more»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”
• equalising tax system»Skattesystemet ska motverka ett klassamhälle genom att utjämna de ekonomiska« (party programme ↗)“The tax system shall counteract a class society by equalising economic”

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 election manifesto promises that the total tax burden shall come down and that the party does not participate in tax increases that damage private saving or make housing more expensive. An investigation that points to property, wealth and inheritance and gift taxes as too low aims in the opposite direction. The party programme moreover warns against confiscatory taxation and wants to keep the tax burden on entrepreneurship as low as possible. The plan therefore rejects the counter-proposal.

• no tax increases on saving and housingdecisive»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, private saving or make housing more expensive.”
• reduced total tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“The total tax burden must come down next term.”
• against confiscatory taxation»Brott mot äganderätten, med konfiskatoriska och godtyckliga beskattningar och ingrepp« (party programme ↗)“Infringement of property rights, with confiscatory and arbitrary taxation and interventions”
• low tax on ownership and entrepreneurship»Skattebördan på jobbskapande i företag ska göras så liten som möjligt.« (party programme ↗)“The tax burden on job-creating in business shall be kept as low as possible.”

The counter-proposal wants to investigate reintroduced property taxes and tax capital income more uniformly. The plan's decisive commitment goes the opposite way: tax on savings shall be lowered, the first 300,000 kronor on an ISK be made completely tax-free and it shall pay better for the individual to save. The plan's distribution policy aims to fight poverty, not wealth.

• lowered savings 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 ISK completely tax-free.”
• lower tax on savings»I stället för att som regeringen gång på gång höja skatten på sparande vill vi sänka den.« (2022 manifesto ↗)“Instead of, like the government again and again, raising tax on savings we want to lower it.”
• saving shall pay»Det ska löna sig bättre för den enskilde att spara.« (party programme ↗)“It shall pay better for the individual to save.”
• fight poverty, not wealth»Den socialliberala ekonomiska politiken syftar till att bekämpa fattigdom, inte rikedom.« (party programme ↗)“Social-liberal economic policy aims to fight poverty, not wealth.”

The plan's decisive commitment is that capital taxes must be competitive and that taxation of wealth and real estate must not hollow out property rights, which are described as a human right with constitutional protection. An investigation into wealth tax as well as inheritance and gift tax goes in the opposite direction. The counter-proposal's appeal to uniformity is not sufficient, since the plan places the equal treatment principle side by side with protection of ownership.

• competitive capital taxesdecisive»Kapitalskatterna måste därför vara konkurrenskraftiga.« (party programme ↗)“Capital taxes must therefore be competitive.”
• tax must not hollow out property rights»tjänster, fastigheter, förmögenhet eller andra former av beskattning får inte urholka« (party programme ↗)“services, real estate, wealth or other forms of taxation must not hollow out”
• property rights as a human right»Rätten till egendom är en mänsklig rättighet och därför ska en regel finnas i grundlagen som« (party programme ↗)“The right to property is a human right and therefore a rule must exist in the constitution that”
• taxation according to ability to pay and equal treatment»bärkraft och likabehandling« (party programme ↗)“ability to pay and equal treatment”

The plan introduces a tax-increase cap, promises to stop a reinstatement of property tax and wants to lower the tax on investment savings accounts. An inquiry into property taxes - real property, wealth, and inheritance and gift taxes - and a restructuring of capital income taxation directly contradicts these commitments. According to the plan, taxes shall be low, not move towards an international average upwards.

• nej till egendomsskatterdecisive»• Stoppa återinförandet av fastighetsskatten och sänkta ränteavdrag« (2022 manifesto ↗)“• Stop the reinstatement of property tax and lowered interest deductions”
• skattehöjarstopp»• 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 mandate period that means overall taxes will not be raised”
• sänkt ISK-skatt»• 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 you can more easily save for a home or for retirement”
• låga skatter»Skatterna ska vara låga« (party programme ↗)“Taxes shall be low”

The plan explicitly wants to stop plans for a reinstated property tax and holds tax levels at a level that does not deviate too much from the rest of the world. An investigation of property taxes—property, wealth, and inheritance and gift taxes—with the rationale that they fall below the international average aims at the opposite, namely higher tax collection. The plan is also based on the idea that property rights are a prerequisite for successful societal development.

• no reinstated property taxdecisive»Stoppa planerna på återinförande av fastighetsskatten« (2022 manifesto ↗)“Stop plans to reinstate property tax”
• competitive taxes»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 levied on companies.”
• no restrictive taxes»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hinder Swedish companies in international competition”
• property rights as foundation»Sverigedemokraterna betraktar äganderätten« (party programme ↗)“Sweden Democrats regard property rights”