14 Amendments of Billy KELLEHER related to 2020/2259(INI)
Amendment 18 #
Motion for a resolution
Recital A
Recital A
A. whereas the fiscal system must be reformed if the state isMember States are to continue establishing the preconditions forpromoting inclusive and sustainable well-being and to address the inequalities exacerbated by the Covid-19 pandemic;
Amendment 53 #
Motion for a resolution
Recital D
Recital D
Amendment 74 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
E a. whereas, taxation policies can be an effective tool for encouraging behavioural changes and incentivising investment;
Amendment 120 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Observes that in spite of the numerous calls for shifting taxation from labour to pollution, revenues from taxes on pollution and resources in particular have remained very low in many Member States, and yet they offer a potential source for increasing revenue through the application of the ‘polluter pays’ principle and are difficult to evade owing to the character of the tax base;
Amendment 129 #
Motion for a resolution
Paragraph 6
Paragraph 6
Amendment 145 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Notes that COVID-19 has demonstrated that the current disproportionate reliance on labour income taxes and social contributions, which puts the onus on continued high levels of employment and consumption to fund government spending and policies, is neither sustainable nor economically effective puts a disproportionate burden on certain sectors of the population;
Amendment 154 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Notes with concern that the impact of the COVID-19 pandemic is highly regressive, with the poorest households being the most severely hit14 ; regrets that large companies that realise excess profits, such as e-commerce businesses and wealthy individuals who realise significant capital gains through speculation, are often undertaxedcan make use of their highly mobile nature to benefit from elaborate tax schemes and profit shifting; _________________ 14OECD, ‘Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience’, 19 May 2020,https://www.oecd.org/ctp/tax- policy/tax-and-fiscal-policy-in-response- to-the-coronavirus-crisis-strengthening- confidence-and-resilience.htm
Amendment 165 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Highlights that environmental taxes have the potential to cover the need for, that do not contribute to fuel poverty, have the potential to provide additional revenue while supporting a resilient, competitive, sustainable and carbon-freeneutral economy; calls on Member States to consider expanding the tax base for environmental taxes through inter alia natural resource taxes, distance-based charges in the transport sector, fuel prices, and the taxation of deforestation, landfill, and incineration, pesticides and fertilizer; notes, however, that the transition to a carbon-neutral economy will impact certain sectors of the economy significantly more than others and we must, therefore, ensure that SMEs in these sectors, such as agriculture, are not simultaneously burdened by tax increases;
Amendment 177 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Underlines that environmental taxation should be accompanied by a general tax shift, such as to lower labour income taxes and social security contributions, to protect low-income households from regressive effects and to build more resilient, economically efficient and fairer tax systems15 ; notes that the specific tax design is at least as important as the tax type; _________________ 15IMF, ‘Fiscal Policies for Paris Climate Strategies – from Principle to Practice’, 1 May 2019, https://www.imf.org/en/Publications/Policy -Papers/Issues/2019/05/01/Fiscal-Policies- for-Paris-Climate-Strategies-from- Principle-to-Practice-46826
Amendment 182 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Warns that national budgets cannot rely on environmental taxes alone, as some of these revenues will fall as environmental harm decreases over time; calls on Member States to develop holistic tax reforms, shifting taxation from labour to no, with support from the EU, to continue to explore new and innovative potential sources of revenue that conly pollution but also capital and wealth16 ; _________________ 16European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_entinue to incentivise a move towards a carbon- neutral economy, and address new or under-addressed sources of environmental harm; calls on Member States to develop holistic tax reforms, by broadening the tax base and addressing its overreliance on taxation of labour;
Amendment 195 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Calls on Member States to revise tax expenditure in all tax areas; calls on Member States to perform annual, detailed and public cost-benefit analyses of each tax provisionperform annual, detailed and public cost-benefit analyses of tax expenditures and to ensure that they remain aligned with environmental, social and economic goals of the EU whilst taking account of national idiosyncrasies;
Amendment 205 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Observes that there is also room for significant revenue and efficiency gains at tax administration level; notes that an effective and efficient tax administration, as well as a high degree of tax certainty, can encourage investment and foster competitiveness; notes that the Commission 2020 VAT Gap report forecast a VAT revenue loss of €164 billion;17a _________________ 17a European Commission 'Study and Reports on the VAT Gap in the EU-28 Member States: 2020 final reports', p.74, https://ec.europa.eu/taxation_customs/site s/taxation/files/vat-gap-full-report- 2020_en.pdf
Amendment 213 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Welcomes initiatives taken by the Commission within the framework of the Green Deal; notes with concern that no clear and holistic guidance exists on how taxation should contribute to achieving the goals set out in the Green Deal and considers that the taxation system should therefore be reformed; stresses that taxation can be used both to deter certain behaviours and to incentivise investments in research and development or infrastructure necessary to achieving a carbon-neutral economy;
Amendment 232 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Welcomes the Commission’s soon- to-be-published revision of the Energy Taxation Directive17 ; calls on Member States to agree to gradually close tax exemptions for aviation and maritime fuels, increase minimum rates and restore the level playing field; calls on the Commission to launch a proposal for a progressive European kerosene tax; _________________ 17 OJ L 283, 31.10.2003, p. 51.