Membership Fees, etc.

The plan sees the trade union movement as crucial for workers' power in working life and wants to change legislation to strengthen workers' positions. The election manifesto urges workers to organize themselves through unions and promises to defend negotiation rights and strong labour law. A tax reduction that lowers the cost of membership and increases the rate of unionization serves exactly this purpose, even though the deduction is not mentioned in the documents.

• unions' central roledecisive»Fackföreningsrörelsen har en djup betydelse för människors makt i« (party programme ↗)“The trade union movement has deep importance for people's power in”
• high union organization»Du som enskild löntagare kan bidra genom att vara organiserad fackligt, och se till att din arbetsplats har kollektivavtal.« (2022 manifesto ↗)“You as an individual worker can contribute by being organized through a union, and make sure your workplace has a collective agreement.”
• legislation strengthening unions»Vi vill förändra konflikträtten och annan lagstiftning för att« (party programme ↗)“We want to change conflict law and other legislation to”
• strong labour law»Vänsterpartiet kommer att fortsätta försvara förhandlingsrätten och en stark arbetsrättslagstiftning.« (2022 manifesto ↗)“The Left Party will continue to defend negotiation rights and strong labour law.”

The plan makes strong union organising a central part of the Swedish model and wants to see a stronger position for unions and collective agreements as the norm. A tax reduction that lowers the cost of membership directly aims at higher organisation rate and thereby supports that commitment. The plan does not mention the tax reduction as such, but its line clearly speaks for the counter-proposal's demand.

• stronger unionsdecisive»Starkare ställning för fackförbunden för ökat löntagarinflytande.« (party programme ↗)“Stronger position for unions for increased employee influence.”
• Swedish model is defended»Kollektivavtal som norm, försvar av den svenska modellen.« (party programme ↗)“Collective agreements as the norm, defence of the Swedish model.”
• union organising rights»Föreningsfrihet och rätt att organisera sig fackligt.« (party programme ↗)“Freedom of association and the right to organise collectively.”
• union-political cooperation»Facklig-politisk samverkan för ett rättvisare samhälle.« (party programme ↗)“Union-political cooperation for a fairer society.”

The plan states that the Swedish model is built on a high degree of trade union organization and that trade union organizing should therefore be encouraged. A tax reduction that lowers the cost of membership is a direct means to that commitment and also treats trade union fees the same as unemployment insurance and employer organization fees. The plan does not mention the tax reduction as such, so the position is inferred.

• encouraged trade union organizingdecisive»Därför ska facklig organisering uppmuntras.« (party programme ↗)“Trade union organizing should therefore be encouraged.”
• valued Swedish model»Miljöpartiet värnar den svenska modellen, där fackföreningar och arbetsgivare tillsammans tar stort ansvar för reglerna på arbetsmarknaden.« (party programme ↗)“The Greens value the Swedish model, where trade unions and employers together take great responsibility for rules in the labour market.”
• equal trade union rights»Vi vill att personer som arbetar inom gigekonomin ska omfattas av samma arbetsmiljöregler och ha samma rätt till kollektivavtal som andra arbetstagare.« (party programme ↗)“We want persons working in the gig economy to be covered by the same working environment rules and have the same right to collective agreements as other workers.”

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 says nothing about the tax treatment of union fees. The closest commitments are generally reduced tax on jobs and business, a less steep tax scale and that tax funds should be used sparingly. A targeted tax reduction for membership in a certain type of organisation is not such a general reduction, so the plan's principles argue against the requirement.

• generally reduced tax on jobsdecisive»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare.« (2022 manifesto ↗)“Reduce tax on jobs and business, especially for small businesses and self-employed.”
• less steep tax scale»Därför måste skatteskalan göras mindre brant, så att den inte bestraffar ansträngningar och utveckling« (party programme ↗)“Therefore, the tax scale must be made less steep, so that it does not punish effort and development”
• thrift with tax funds»därför bör skattemedel användas sparsamt« (party programme ↗)“therefore tax funds should be used sparingly”
• reduced total tax pressure»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“Total tax pressure must come down in the next parliamentary term.”

The plan wants a tax system that is as simple and transparent as possible and a fully funded reform that clearly lowers tax on jobs and business through broad deductions, not through new targeted tax reductions for individual membership fees. A tax reduction for union membership fees goes in the opposite direction from the broad base. The plan values union freedom certainly, but links it to freedom of association and contract, not to tax subsidies.

• simple and transparent tax systemdecisive»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som möjligt« (party programme ↗)“Tax policy shall favour wealth-creating forces, be as simple and transparent as possible”
• general tax cuts on work»Reformen ska vara fullt finansierad och tydligt sänka skatten på jobb och företagande.« (party programme ↗)“The reform shall be fully funded and clearly lower tax on jobs and business.”
• broad job tax deductions»För att stärka arbetslinjen och hushållens ekonomi i ett oroligt ekonomiskt läge vill vi skyndsamt genomföra ett nytt brett jobbskatteavdrag.« (2022 manifesto ↗)“To strengthen the work ethic and households' finances in an unsettled economic situation we want to quickly implement a new broad job tax deduction.”
• union freedom»Den fackliga friheten och möjligheten till kollektivavtal är en viktig del av förenings- och avtalsfriheten.« (party programme ↗)“Union freedom and the possibility of collective agreements are an important part of freedom of association and contract freedom.”

The plan requires that taxation follows established principles of tax law such as equal treatment and that tax rules are kept as simple as possible. A targeted tax reduction for the fee to a certain type of organization violates this, and the plan also states that the formation and organization of wage formation is the parties' business with a clear division of roles against the state. That strong trade unions are highly valued is not sufficient support for a tax subsidy.

• equal treatment in taxationdecisive»utformas enligt vedertagna skatterättsliga principer« (party programme ↗)“designed according to established principles of tax law”
• simple tax rules»utformas så enkelt som möjligt för att därigenom underlätta för bland annat« (party programme ↗)“designed as simply as possible in order thereby to facilitate for among others”
• the parties' model and the state's role»Utformningen ska göras av arbetsmarknadens parter.« (party programme ↗)“The design shall be made by the parties on the labour market.”
• strong free trade unions»Starka och partipolitiskt oberoende fackföreningar är en oundgänglig del av ett demokratiskt« (party programme ↗)“Strong and politically independent trade unions are an essential part of a democratic”

The plan does not mention trade union fees. Its tax line is general cuts to the tax on work and a simpler tax system, not new targeted deductions for individual membership fees. The plan moreover requires that all new reforms are financed or fit within the surplus target. Based on these principles, the requirement for a special tax reduction is not supported, but the basis is weak.

• generally lower tax on workdecisive»Sänka skatten på arbete så att din ansträngning lönar sig bättre« (2022 manifesto ↗)“Lower the tax on work so your effort pays off better”
• simpler tax system»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“If it is to happen, the tax system must become simpler, and corporate, knowledge and capital taxes must be competitive and encourage investment in Sweden.”
• financed reforms»Alla nya löften och reformer – som till exempel våra inkomstskattesänkningar – behöver finansieras eller rymmas inom överskottsmålet.« (2022 manifesto ↗)“All new promises and reforms – such as our income tax cuts – need to be financed or fit within the surplus target.”

The plan is explicitly critical of unions being tied to party politics in a way that distorts democratic conditions and wants to depoliticize workplace environment work. A tax reduction that subsidizes membership in these organizations reinforces that relationship. The plan also wants to scale away unnecessary public expenditure, even though it simultaneously defends the Swedish tripartite model as such.

• against party-politicized unionsdecisive»Inom civilsamhället är både fackförbund och andra organisationer med viktiga samhällsuppdrag i hög grad partipolitiskt knutna på ett sätt som riskerar att snedvrida de demokratiska förutsättningarna.« (2022 manifesto ↗)“Within civil society both unions and other organizations with important societal missions are to a high degree tied to party politics in a way that risks distorting the democratic conditions.”
• depoliticized working life»Avpolitisera arbetsmiljöarbetet« (2022 manifesto ↗)“Depoliticize workplace environment work”
• restrained expenditure»Skala bort onödiga utgifter i det offentliga« (2022 manifesto ↗)“Scale away unnecessary expenditures in the public sector”
• protected tripartite model»Försvara den svenska modellen« (2022 manifesto ↗)“Defend the Swedish model”