23 Amendments of Molly SCOTT CATO related to 2018/2095(INI)
Amendment 2 #
Motion for a resolution
Citation 10
Citation 10
— having regard to the Beijing Declaration and Platform for Action adopted by the Fourth World Conference on Women on 15 September 1995, and to the subsequent outcome documents adopted at the UN Beijing +5 (2000), Beijing +10 (2005) Beijing +15 (2010) and Beijing +1520 (20105) special sessions,
Amendment 10 #
Motion for a resolution
Citation 21 a (new)
Citation 21 a (new)
— having regard to the Concluding observations of the CEDAW Committee on extraterritorial obligations regarding the gender impact of illicit financial flows and corporate tax avoidance of Switzerland in 2016 and of Luxembourg in 2018 1a, __________________ 1a CEDAW/C/CHE/CO/4-5, para. 40- 43(Switzerland 2016); CEDAW/C/LUX/CO/6-7, para. 10, 15, 16 (Luxembourg 2018).
Amendment 11 #
Motion for a resolution
Citation 23 a (new)
Citation 23 a (new)
Amendment 16 #
Motion for a resolution
Recital A a (new)
Recital A a (new)
Aa. whereas the Charter of Fundamental Rights contains rights and principles that refer to the prohibition of direct and indirect discrimination (Art. 21 I CFREU) and equality between men and women (Art. 23 CFREU); and the rights stipulated in the CFREU are directly relevant for Member States when implementing Union law (Art. 51 CFREU) 1a __________________ 1a European Parliament Policy Department C (2017) - Gender equality and taxation in the European Union.
Amendment 25 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
Ba. whereas the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW) requires that families are based on principle of equality, justice and individual fulfilment for each member, treating women and men equally also in tax laws, as individuals, autonomous citizens rather than as dependents of men;
Amendment 27 #
Motion for a resolution
Recital B b (new)
Recital B b (new)
Bb. whereas Member States as signatories of the International Covenant on economic and social and cultural (ESC) have committed to comply with the obligation to mobilise the maximum resources available in order to have funds available to progressively realize Economic, Social and Cultural rights;
Amendment 28 #
Motion for a resolution
Recital B c (new)
Recital B c (new)
Bc. whereas personal income tax regulations, which implicitly disadvantage women regarding access to and conditions of employment or employer-provided pensions may violate Art. 14 of Directive 2006/54/EC on the implementation of the principle of equal opportunities and equal treatment of men and women in matters of employment 1a; __________________ 1a European Parliament Policy Department C (2017) - Gender equality and taxation in the European Union.
Amendment 50 #
Motion for a resolution
Recital I a (new)
Recital I a (new)
Ia. whereas tax cuts seem to have increased after 2015, and some multinational corporations already manage to limit their effective tax rates to less than 1% thanks to the generous possibilities provided by some Member States 1a; __________________ 1a Eurodad.(2017). Tax Games: the Race to the Bottom, Europe’s role in supporting an unjust global tax system AND European Commission (2018) 2018 European Semester: Country Reports, 7 March 2018.
Amendment 51 #
Motion for a resolution
Recital I b (new)
Recital I b (new)
Ib. whereas the loss of tax revenue to the EU through aggressive corporate tax planning is estimated to be at least 50-70 billion euro per year 1a; whereas this results in missing revenues for Member States having to either raise revenues through other forms of taxation or cutting expenditures, policies which either way impact women more; __________________ 1a http://www.europarl.europa.eu/RegData/e tudes/STUD/2015/558773/EPRS_STU(20 15)558773_EN.pdf
Amendment 55 #
Motion for a resolution
Recital J a (new)
Recital J a (new)
Amendment 56 #
Motion for a resolution
Recital J b (new)
Recital J b (new)
Jb. whereas it is the poorest and most vulnerable women in all countries who face the double burden of unpaid care work and low paid precarious work1a: __________________ 1a Institute of Development Studies (2016) Redistributing Unpaid Care Work – Why Tax Matters for Women’s Rights. Policy Briefing. Issue 109. January 2016.
Amendment 65 #
Motion for a resolution
Recital L a (new)
Recital L a (new)
La. whereas in some Member States families can still have tax reductions when having a dependent spouse, allowances for married couples and/or tax credits for sole earner couples, which perpetuate asymmetries with single parent families, being mostly women, and fail to recognise the diversity of family situations existing in the EU; whereas such tax advantages usually disincentive the female spouse to access the labour market and directly or indirectly provoke the reallocation of women’s time from paid to unpaid work;
Amendment 97 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Deplores that the average tax rates (ATR) for secondary earners with two children reached 31% on average for the EU15 and 28% for all OECD countries in 20141a; __________________ 1a European Parliament Policy Department C (2017) - Gender equality and taxation in the European Union.
Amendment 109 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Calls on the Member States to eliminate tax-related disincentives to female employment and self-employment and to design refundable tax credits and other fiscal benefits or services for secondary earners and single parents based on individual income;
Amendment 125 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Notes that differences in corporate wealth and labour market structures result in gender-differentiated effects of corporate taxes; and that the benefit women derive from corporate tax reductions and tax incentives is smaller compared to men, as women are considerably under-represented in the group of business owners or corporate shareholders, as well as among new venture and business creations1a; __________________ 1a European Parliament Policy Department C (2017) - Gender equality and taxation in the European Union.
Amendment 130 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Deplores the persistence of gender gaps in women’s property ownership, particularly of major assetacross the EU in wealth in financial assets, property ownership, business assets, insurance entitlements, pensions savings and stock options14 ; notes that the reduction of capital gains and property taxes primarily benefits men, as they are more likely to control such resources15 ; __________________ 14 Action Aid. Making tax work for women’s rights. 15 Institute of Development Studies (2016) Redistributing Unpaid Care Work – Why Tax Matters for Women’s Rights. Policy Briefing. Issue 109.
Amendment 133 #
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14a. Deplores that overall, the contribution of wealth based taxes to overall tax revenues has remained rather limited, reaching 5.8 percent of overall tax revenues in the EU15 and 4.3 percent in the EU281a; __________________ 1a European Parliament Policy Department C (2017) - Gender equality and taxation in the European Union.
Amendment 134 #
Motion for a resolution
Paragraph 14 b (new)
Paragraph 14 b (new)
14b. Deplores that the share of taxes on capital has shown a declining trend since 2002 as a consequence, inter alia, of the general tendency of no longer applying the regular personal income tax schedule to capital incomes, but rather taxing them at relatively moderate flat rates observable in many Member States1a; __________________ 1a European Parliament Policy Department C (2017) - Gender equality and taxation in the European Union.
Amendment 136 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Notes that the share of consumption taxes rose in the Union from 2009 to 2016; notes that VAT typically accounts for between two thirds and three quarters of consumption taxes in the Member States and that VAT has reached a share of about one fifth of overall tax revenues on average in the EU1a; __________________ 1a European Parliament Policy Department C (2017) - Gender equality and taxation in the European Union.;
Amendment 152 #
Motion for a resolution
Paragraph 19 a (new)
Paragraph 19 a (new)
19a. Recalls as well the European Parliament position1a of PANA, TAX and TAX2 committees regarding the creation of a global body within the UN framework, well equipped and with sufficient additional resources to ensure that all countries can participate on an equal footing in the formulation and reform of global tax policies; Calls on such body to be provided with gender expertise and mandating it to review national, regional and global tax policy according to gender equality and human rights obligations; __________________ 1a Texts adopted, P8_TA(2017)0491
Amendment 156 #
Motion for a resolution
Paragraph 21 a (new)
Paragraph 21 a (new)
21a. Calls on the Commission and Member States to perform spill-over analysis of their taxation policies to assess the impact of their tax policies on other countries, including the gender bias they could impose, especially on developing countries and on their ability to raise domestic revenues to finance women’s rights;
Amendment 181 #
Motion for a resolution
Paragraph 25 a (new)
Paragraph 25 a (new)
25a. Calls on the Commission to promote best practices on taxation policies that take gender impact into account and promote gender equality, particularly in terms of taxation of household income and VAT; Calls on the Commission to include a gender analysis in its annual Taxation Trends in the European Union report;
Amendment 188 #
Motion for a resolution
Paragraph 27 a (new)
Paragraph 27 a (new)
27a. Regrets that majority of Member States fail to collect or evaluate individualised income tax data and many Member States still collect the data on a households level only through joint tax provisions;