15 Amendments of Matt CARTHY related to 2018/2095(INI)
Amendment 45 #
Motion for a resolution
Recital H
Recital H
H. whereas regressive changes in the taxation of labour, corporations, consumption and wealth, observable in recent decades across the Member States, have resulted in a shift ofweakening of the redistributive power of tax systems and contributed to the trend in rising income inequality; whereas this structural change in taxation has shifted the tax burden towards low-income groups, and therefore women in particular, on account of the unequal distribution of income between women and men, the small share of women among top-income earners, the above- average consumption ratios for women as regards basic goods and services and the comparatively high share of labour income and small share of capital income in women’s total income8 ; __________________ 8 European Parliament Policy Department C (2017) - Gender equality and taxation in the European Union.
Amendment 57 #
Motion for a resolution
Recital K
Recital K
K. whereas almost all Member States have dualised their income tax systems by applying a higher marginal tax rate to the income of the secondary earner and by introducing uniform tax rates for most types of capital income; whereas the disproportionately high tax burden for secondary earners in most Member States as a result of the direct progressive tax schedules applied to labour incomes is one of the main disincentives for women’s participation in the labour market11 , often caused byin addition to other joint tax and benefit provisions and the costs and lack of universal childcare services; __________________ 11 European Parliament Policy Department C (2017) - Gender equality and taxation in the European Union.
Amendment 60 #
Motion for a resolution
Recital K a (new)
Recital K a (new)
Ka. whereas dualised income tax systems have proven to lessen the redistributive power of income taxation; whereas dual income tax systems have failed to remedy the unequal distribution of capital incomes between men and women in shared households, and instead worsen it;
Amendment 61 #
Motion for a resolution
Recital K b (new)
Recital K b (new)
Kb. whereas the levels of the inactivity trap (currently at 40%) and the low-wage trap that disproportionately affect women and discourage them from full participation in employment, are determined to a significant degree by direct tax provisions, in addition to the loss of benefits;
Amendment 63 #
Motion for a resolution
Recital L
Recital L
L. whereas personal income taxation may effectively tax women’s income at a higher rate than men’s when household income is pooled to calculate the taxes owed and women’s income is seen as supplemental to that of a male breadwinner; whereas only Sweden and Finland can be considered to have a strictly individualised income tax system; whereas even though a joint tax filing may result in a total financial gain for the household in total, as the combined income is in a lower tax bracket than it would be in an individual filing, it is not the case that women will necessarily benefit from this financial gain or decide how it is used;
Amendment 114 #
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9a. Notes that prohibitive childcare costs remains the single most significant barrier to women’s equal participation in all aspects of society, including employment; calls on all Member States to address this problem by using the taxation system to fund free or affordable, high-quality childcare services;
Amendment 115 #
Motion for a resolution
Paragraph 9 b (new)
Paragraph 9 b (new)
9b. Notes that tax exemptions are a more effective means than tax allowances and tax credits for reducing childcare costs that disincentivise women’s full participation in the labour market; notes that tax allowances for childcare costs have a regressive effect under a direct progressive income schedule; and tax credits for childcare costs, while more progressive than tax allowances, often do not benefit low-income groups who do not have a high level of tax liability;
Amendment 116 #
Motion for a resolution
Paragraph 9 c (new)
Paragraph 9 c (new)
9c. Notes that in some Member States the provision of private tax relief on pensions benefits high earners and men disproportionately; believes that a universal pension system which gives women equal access to a comprehensive pension guarantee is that the best way to support gender equality in older age;
Amendment 166 #
Motion for a resolution
Paragraph 23 a (new)
Paragraph 23 a (new)
23a. Reminds the Commission that since the Lisbon Treaty incorporated the Charter of Fundamental Rights of the EU into primary law, it has a legally binding obligation to promote gender equality in its policies and actions;
Amendment 167 #
Motion for a resolution
Paragraph 23 b (new)
Paragraph 23 b (new)
23b. Acknowledges the importance of women’s rights organisations and the community sector playing a leading role in the development of public policy, including in relation to the impact of taxation policy on gender equality; recognises the financial challenges facing women’s and community organisations in many Member States as a result of a decade of austerity policies; calls on Member States that have cut spending in the past decade to restore the level of funding to the women’s community sector to its pre-2008 level;
Amendment 168 #
Motion for a resolution
Paragraph 23 c (new)
Paragraph 23 c (new)
23c. Recognises that many advocacy and civil society groups feel marginalised from discussions about taxation policy due to a lack of expertise, and that industry and financial groups are thus over-represented in budgeting consultative processes in many Member States; calls for Member States to address this issue by providing education on budget processes in addition to opportunities for genuine consultation with civil society;
Amendment 172 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Calls on the Commission to meet its legal obligation to promote gender equality by mainstreaming gender aspects in the assessments of fundamental tax policy design conducted within the European Semester; underlines that reviews of Member States’ tax systems within the European Semester, as well as country- specific recommendations, require thorough analyses with regard to effects on socioeconomic gender gaps, the prohibition of discrimination and the promotion of substantive gender equality and should also address the need for adequate institutional measures at Member State level;
Amendment 180 #
Motion for a resolution
Paragraph 25
Paragraph 25
25. Calls on the Commission and the Member States to implement gender- responsive approaches to budgeting in a way that explicitly tracks what proportion of public funds are targeted at women and that ensures that all policies for mobilising resources and allocating expenditure promote gender equality; calls on the Member States to implement equality budgeting on a statutory basis;
Amendment 184 #
Motion for a resolution
Paragraph 26
Paragraph 26
26. Regrets that gender equality has not been recognised as a horizontal priority in the multiannual financial framework for the years 2021 to 2027 and urges the EUbelieves this contravenes the principle of gender mainstreaming in the Treaty on the Functioning of the EU (article 8); urges the EU institutions to immediately integrate gender budgeting with regard to revenues and expenditures in the budgetary process, in line with the EU’s gender mainstreaming obligation;
Amendment 186 #
Motion for a resolution
Paragraph 26 a (new)
Paragraph 26 a (new)
26a. Calls on Member States to uphold their legal obligation under the Charter of Fundamental Rights in the EU to promote gender equality when implementing EU law and when implementing national policies that are governed by EU law;