Distribution and capital gains to co-owners in closely-held companies

The plan wants tax raised on large capital gains and capital income that one does not need to work for, and that the richest again begin to pay their share. Warning that simplified rules for closely-held companies open for income shifting and demanding public finance neutrality directly answer that commitment, as does the plan's criticism of growing income gaps.

• tax capital incomedecisive»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 multimillion inheritances, luxury villas and large capital gains that one does not even need to work for.”
• the richest shall pay»skattesystem där de rikaste åter börjar betala sin del.« (party programme ↗)“tax system where the richest again begin to pay their share.”
• reduce economic gaps»Sverige har dessutom under flera år varit det land i Europa där de ekonomiska klyftorna vuxit snabbast« (2022 manifesto ↗)“Sweden has moreover for several years been the country in Europe where economic gaps have grown fastest.”
• unreasonable income differences»Samtidigt tjänar en direktör över 60 gånger mer än en arbetare.« (2022 manifesto ↗)“At the same time a director earns over 60 times more than a worker.”

The party programme demands increased taxation of capital and points out the unjust difference in taxation between work and capital as a main reason why the richest have pulled ahead. A simplified closely-held company taxation system that opens the possibility of converting earned income to lower-taxed dividends goes against this, which is why the demand for public financial neutrality follows from the plan. At the same time the plan protects the security of small entrepreneurs, which the counter-proposal does not challenge.

• increased capital taxationdecisive»Ökad kapitalbeskattning.« (party programme ↗)“Increased taxation of capital.”
• unjust difference work and capital»Detta är en följd av avreglerade finansiella system, en tilltagande och orättfärdig skillnad i« (party programme ↗)“This is a consequence of deregulated financial systems, a growing and unjust difference in”
• progressive taxation»Progressiv och utjämnande beskattning efter bärkraft.« (party programme ↗)“Progressive and equalising taxation according to ability to pay.”
• security for small entrepreneurs»Trygghet för småföretagare.« (party programme ↗)“Security for small entrepreneurs.”

The party programme states that capital has been taxed lower than work and that the wealthy can avoid tax through tax planning, and demands progressive capital taxation where the richest contribute more. The counter-proposal's warning against increased income conversion and demand for fiscal neutrality is in line with this and with the principle that work income and other income shall be taxed equally. Small company rules are not mentioned, so derivation.

• 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, meanwhile”
• counteract tax planning»Storföretag och förmögna personer kan med hjälp av skatteplanering ofta undvika att« (party programme ↗)“Large companies and wealthy people can with the help of tax planning often avoid”
• uniform taxation»Inkomster från arbete och inkomster från trygghetssystem ska beskattas lika.« (party programme ↗)“Income from work and income from security systems shall be taxed equally.”
• reduce unequal ownership»Ägandet är mycket ojämlikt fördelat i samhället, och under de senaste decennierna har« (party programme ↗)“Ownership is very unequally distributed in society, and in recent decades has”

The election manifesto promises to lower taxes on jobs and business, especially for small businesses and self-employed, and that the total tax burden should be reduced. A requirement that the simplification of closely held company rules be fiscally neutral means that the relief must be paid for by increased taxes somewhere else in the system. The party programme wants to keep the tax burden on job-creating companies as low as possible. The plan therefore rejects the counter-proposal's requirement.

• reduced taxes for small businessesdecisive»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare.« (2022 manifesto ↗)“Lower taxes on jobs and business, especially for small businesses and self-employed.”
• low tax on business»Skattebördan på jobbskapande i företag ska göras så liten som möjligt.« (party programme ↗)“The tax burden on job creation in companies shall be made as small as possible.”
• reduced overall tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“The total tax burden must be reduced during the next term.”
• simpler regulations for companies»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear the thicket of regulations for entrepreneurs, large and small.”

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 counter-proposal wants the simplification of closely held company rules to be implemented with public finance neutrality, meaning the relief is limited. The plan's decisive commitment is that tax levels shall be competitive and easy to understand to encourage business and investment and that it shall become cheaper to run and employ in companies. The plan sees more entrepreneurs as the path to more jobs, not as a distribution problem.

• simple competitive taxesdecisive»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar.« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easy to understand to encourage business, education and investment.”
• cheaper to employ»Därför vill vi att det ska bli enklare och billigare att anställa genom att arbetsgivaravgifterna sänks för både småföretagare och för dem som vill anställa unga.« (2022 manifesto ↗)“Therefore, we want it to become simpler and cheaper to employ through lowering employer contributions for both small business owners and those who want to employ young people.”
• better investment climate»Skattesystemet behöver förändras för att förbättra företags- och investeringsklimatet och« (party programme ↗)“The tax system needs to be changed to improve the business and investment climate and”
• combat poverty, not wealth»Den socialliberala ekonomiska politiken syftar till att bekämpa fattigdom, inte rikedom.« (party programme ↗)“The social liberal economic policy aims to combat poverty, not wealth.”

The plan's tax policy commitment is that the system shall make it possible to generate profits, encourage saving in one's own business and promote access to venture capital for new and growing businesses. A requirement that the simplification be implemented in a fiscally neutral manner means in practice a higher tax levy on the owners' capital income. It goes against the plan's line that the tax system shall stimulate enterprise and be as simple as possible.

• profits and saving in one's own businessdecisive»Skattesystemet ska vara sådant att vinster kan genereras samtidigt som sparande i det egna« (party programme ↗)“The tax system shall be such that profits can be generated whilst saving in one's own”
• access to venture capital»riskvilligt kapital för nya och växande företag« (party programme ↗)“venture capital for new and growing businesses”
• tax shall promote enterprise»att det stimulerar arbete, hederlighet, sparande och företagande« (party programme ↗)“that it stimulates work, honesty, saving and enterprise”
• 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 plan wants to simplify the 3:12 rules and strengthen incentives for enterprise through lower taxes, with competitive capital taxes as an explicit goal. A requirement that the simplification shall be fiscally neutral implies that the relief must be paid for through increased tax collection somewhere else, which goes against that commitment. Risk-taking shall be rewarded according to the party programme.

• simplified 3:12 rulesdecisive»• Förenkla 3:12-reglerna« (2022 manifesto ↗)“• Simplify the 3:12 rules”
• lower tax on enterprise»• Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“• Strengthen incentives for investment, research and enterprise through lower taxes on business”
• 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 that is to happen, the tax system must become simpler, and corporate, knowledge and capital taxes must be competitive and encourage investment in Sweden.”
• risk-taking shall be rewarded»Risktagande ska därför belönas.« (party programme ↗)“Risk-taking shall therefore be rewarded.”

The plan wants to modernise the 3:12 rule system to stimulate entrepreneurship and believes it must pay to take risks in order to grow. The counter-proposal's requirement that the simplification be carried out in public finance neutral terms and be limited by concern over income transformation pulls in the opposite direction and would in practice hold back the relief. The plan moreover assumes that better-designed taxes in the long run increase tax revenues.

• modernised 3:12 rule systemdecisive»Modernisera 3:12 regelverket för att stimulera entreprenörskap« (2022 manifesto ↗)“Modernise the 3:12 rule system to stimulate entrepreneurship.”
• reward entrepreneurial risk»Det måste löna sig att ta risker för att kunna växa.« (2022 manifesto ↗)“It must pay to take risks in order to be able to grow.”
• lower tax gives growth»Sänkta eller bättre utformade skatter kommer i många fall att på sikt öka skatteintäkterna eftersom en sådan politik leder till ökad tillväxt.« (2022 manifesto ↗)“Lowered or better-designed taxes will in many cases in the long run increase tax revenues because such a policy leads to increased growth.”
• promote new enterprise»Skapa förutsättningar för nyföretagande och entreprenörskap« (2022 manifesto ↗)“Create conditions for new enterprise and entrepreneurship.”