Tax Reform

The plan establishes that tax levels need to increase again, especially on wealth, inheritances and high incomes, and that the richest again shall pay their share of welfare. The counter-proposal conversely wants to see a review of tax legislation to strengthen business competitiveness and ease companies' taxation. The plan points to tax cuts as the cause of welfare's erosion and therefore speaks against the demand.

• increased tax levelsdecisive»För att ta tag i de stora samhällsutmaningarna kommer skattenivåerna« (party programme ↗)“To address the major societal challenges tax levels will”
• the richest pay their share»skattesystem där de rikaste åter börjar betala sin del.« (party programme ↗)“tax system where the richest again begin to pay their share.”
• tax cuts erode welfare»De massiva skattesänkningar som genomförts av högerpartier och socialdemokrater under många år har resulterat i att det nu finns 350 miljarder mindre per år till välfärden än 1990.« (2022 manifesto ↗)“The massive tax cuts carried out by right-wing parties and social democrats for many years have resulted in there now being 350 billion less per year for welfare than in 1990.”
• tax according to need and capacity»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 salaries contribute more to welfare than they do today.”

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 crucial message on taxation is that resources to welfare shall increase and large tax cuts shall not take precedence, with taxes collected progressively according to ability to pay to finance welfare. A broad review of tax legislation with the reasoning that high taxes hinder business starts from opposite premises. The plan at the same time wants to strengthen companies' long-term conditions, which makes the assessment derived.

• welfare before tax cutsdecisive»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 to welfare, or whether large tax cuts shall take precedence.”
• taxes finance 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”
• progressive taxation»Skatterna ska vara progressiva och tas ut efter bärkraft och« (party programme ↗)“Taxes shall be progressive and collected according to ability to pay and”
• strengthened competitiveness»Stärk de långsiktiga förutsättningarna för företagande och innovation.« (2022 manifesto ↗)“Strengthen companies' long-term conditions for business and innovation.”

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 goes in the opposite direction from the counter-proposal's premise. The party programme expects new tax bases to be needed and is prepared to increase public consumption at the expense of private consumption, and the election manifesto wants those with the most money to contribute more. Taxes shall also bear environmental costs so that harmful activity becomes expensive. A broad review to ease the tax burden on business is therefore rejected.

• taxation to safeguard welfaredecisive»Vi kommer sannolikt också behöva nya skattebaser och är beredda att genom skatt öka den offentliga konsumtionen på bekostnad av den privata när det är nödvändigt för att trygga välfärden och samhällstryggheten.« (party programme ↗)“We will probably also need new tax bases and are prepared to increase public consumption at the expense of private consumption through taxation when necessary to safeguard welfare and public safety.”
• higher taxes for the richest»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 ↗)“those with the most money, who also cause greater emissions, shall contribute more to the transition and welfare through progressive taxation of capital.”
• steering environmental taxes»Det som är bra för människor och miljö ska vara billigt, det som är dåligt ska vara dyrt och det som är alltför skadligt ska förbjudas.« (party programme ↗)“What is good for people and the environment shall be cheap, what is bad shall be expensive, and what is far too harmful shall be forbidden.”
• real costs in the price»De verkliga kostnaderna för att utvinna råvaror och för att framställa och distribuera produkter ska återspeglas i priset på marknaden.« (party programme ↗)“The real costs of extracting raw materials and of manufacturing and distributing products shall be reflected in the price on the market.”

The election manifesto commits to reducing taxes on employment and business, especially for small businesses, and that the total tax burden shall be reduced. The party programme requires globally competitive taxes and that the tax burden on job creation be made as small as possible. A broad review of tax legislation to strengthen business competitiveness, including companies' profit equalization, follows directly from these commitments.

• reduced tax on businessdecisive»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare. Det ska löna sig att driva företag och skapa jobb.« (2022 manifesto ↗)“Reduce taxes on employment and business, especially for small businesses and self-employed. It shall be worthwhile to run a business and create jobs.”
• lower total tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“The total tax burden must be reduced in the next term.”
• competitive taxes»Våra skatter behöver vara globalt konkurrenskraftiga, stimulera till innovationer och entreprenörskap« (party programme ↗)“Our taxes need to be globally competitive, stimulate innovation and entrepreneurship”
• 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 companies shall be made as small as possible.”

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 requires a new comprehensive tax reform where tax policy favors the wealth-creating forces and reduced taxes on jobs and entrepreneurship are exchanged for increased consumption and environmental taxes. It also establishes that tax levels shall be competitive, not least corporate and capital taxes, and that consistency in capital income taxation shall increase. The counter-proposal's demand for a broad review for business competitiveness therefore follows directly from the plan.

• tax reform for growthdecisive»Skattepolitiken ska gynna de välståndsbildande krafterna« (party programme ↗)“Tax policy should favor the wealth-creating forces”
• competitive taxes»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 entrepreneurship, education and investment.”
• lower corporate taxes»Det gäller inte minst bolags-, kunskaps- och kapitalskatterna.« (2022 manifesto ↗)“This applies not least to corporate, knowledge and capital taxes.”
• consistent capital taxation»enhetligheten i kapitalinkomstbeskattningen öka.« (party programme ↗)“consistency in capital income taxation increase.”

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 requires that the tax system be shaped so that profits can be generated and saving in one's own business is encouraged, that access to risk capital is promoted, that rules be as simple as possible and that capital taxes be competitive. A broad review of tax legislation for business competitiveness, including companies' result equalization over the years, directly responds to these commitments.

• profits and saving in the businessdecisive»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 while at the same time saving in one's own business is encouraged.”
• risk capital for growing businesses»främjar tillgången till riskvilligt kapital för nya och växande företag.« (party programme ↗)“promotes access to risk capital for new and growing businesses.”
• competitive taxes»Kapitalskatterna måste därför vara konkurrenskraftiga.« (party programme ↗)“Capital taxes must therefore be competitive.”
• simple tax rules»skattereglerna utformas så enkelt som möjligt« (party programme ↗)“tax rules are shaped as simply as possible”

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 states that the tax system must become simpler and that corporate, knowledge and capital taxes should be competitive and encourage investments in Sweden, with lower taxes on business and simplified 3:12 rules. The programme notes that overly high taxes and an over-regulated economy have hampered growth and job creation. A broad review for business competitiveness therefore lies in line with the plan.

• simpler and competitive taxesdecisive»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 investments in Sweden.”
• lower taxes on business»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen incentives for investments, research and entrepreneurship through lower taxes on business”
• simplified business tax rules»Förenkla 3:12-reglerna« (2022 manifesto ↗)“Simplify the 3:12 rules”
• high taxes hamper growth»Alltför höga skatter och en överreglerad ekonomi har hämmat tillväxt och jobbskapande« (party programme ↗)“Overly high taxes and an over-regulated economy have hampered growth and job creation”

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 establishes that tax policy should aim for competitive taxes that do not hamper Swedish companies and that better-designed taxes over time can increase tax revenues through higher growth. A comprehensive review of tax legislation to strengthen the business sector's competitiveness, including companies' result smoothing, is precisely this direction. The plan also wants to modernize the 3:12 rules framework and prioritize Swedish industry and competitiveness.

• competitive business taxesdecisive»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that do not hamper Swedish companies in international competition”
• better-designed taxes»Sänkta eller bättre utformade skatter kommer i många fall att på sikt öka skatteintäkterna eftersom en sådan politik leder till ökad tillväxt.« (2022 manifesto ↗)“Lower or better-designed taxes will in many cases over time increase tax revenues because such a policy leads to increased growth.”
• modernized business regulations»Modernisera 3:12 regelverket för att stimulera entreprenörskap« (2022 manifesto ↗)“Modernize the 3:12 rules framework to stimulate entrepreneurship”
• Swedish competitiveness»Prioritera svensk industri och konkurrenskraft« (2022 manifesto ↗)“Prioritize Swedish industry and competitiveness”