[ParlTrack]

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
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) and Beijing +15 (2010) special sessions,deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Citation 11

— having regard to the Council of Europe Convention on preventing and combating violence against women and domestic violence (Istanbul Convention), and Article 3 thereof, defining ‘gender’ as ‘the socially constructed roles, behaviours, activities and attributes that a given society considers appropriate for women and men’, and the Inter-American Convention on the Prevention, Punishment, and Eradication of Violence against Women (Convention of Belem do Pará) of 1994,deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Recital B

B. whereas the Beijing Platform for Action emphasises the need to analyse tax policies from a gender perspective and to adjust them to promote a more equitable distribution of productive assets, wealth, opportunities, income and services;deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Recital C

C. whereas the Commission staff working document ‘Strategic Engagement for Gender Equality (2016-2019)’ identifies key areas for gender equality, including taxation policies, but lacks binding provisions or a call for commitment to gender mainstreaming at Member State level;deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Recital D

D. whereas taxation policies can have explicit or implicit gender biases; whereas an explicit bias means that a tax provision directly targets either men or women in a distinct way, while an implicit bias means that the provision nominally applies equally to all but in reality discriminates against women;deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Recital F

F. whereas the lack of a gender perspective in EU and national taxation policies reinforces current gender gaps (employment, income, unpaid work, pension, poverty, wealth, etc.), creates disincentives for women to enter and remain in the labour market, and reproduces traditional gender roles and stereotypes;deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
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 of 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.deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Recital I

I. whereas on average corporate tax rates have fallen dramatically since the 1980s, from above 40 % to 21.9 % in 2018, while in contrast, the rate of consumption taxes (of which VAT is a large component) has increased since 2009, reaching 20.6 % in 20169; __________________ 9 https://ec.europa.eu/taxation_customs/site s/taxation/files/taxation_trends_report_20 18.pdfdeleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Recital J

J. whereas regressive tax policies, underfunded public services and cuts to social services disproportionately affect women, as they often fill the gaps in caregiving, education and other kinds of family support, typically without remuneration, perpetuating women’s disproportionate responsibility for care10 ; __________________ 10 Institute of Development Studies (2016) Redistributing Unpaid Care Work – Why Tax Matters for Women’s Rights. Policy Briefing. Issue 109. January 2016.deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
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;deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 1

1. Calls on the Commission to support gender equality in all taxation policies and to issue specific guidelines and recommendations to Member States, including that they carry out gender audits of fiscal policies in order to eliminate tax-related gender biases and to ensure that no new tax, spending laws, programmes or practices that increase market or after-tax income gender gaps or that reinforce the male breadwinner model are established;

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 2

2. Calls on the Commission (DG TAXUD) to be explicitly mandated to cooperate with EIGE in order to monitor and regularly report on the impact of Member States’ taxation polices on gender equality; Calls on the Commission to increase the resources for EIGE for this purpose;deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 3

~~3. Calls on the Commission to promote EU ratification of the CEDAW Convention, as it has done for the UNCRPD and the Istanbul Convention;~~deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 4

4. Underlines the need for the next Strategic Engagement for Gender Equality to include clear objectives, indicators and institutional mechanisms to ensure gender equality in taxation policies and calls again on the Commission to enhance the status of the Strategic Engagement by adopting it as a communication12 ; __________________ 12 As called for in the Council conclusions on Gender Equality of 16 June 2016.deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Subheading 1

~~Direct taxation~~deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Subheading 2

~~Personal income taxation~~deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 5

5. Calls on all Member States to shift from joint taxation to individual taxation; believes that until tax systems are no longer based on the assumption that households pool and share their funds equally, tax fairness for women will not be achieved;deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 6

6. Acknowledges that transition periods towards such an individual taxation system may be necessary in some Member States; calls, during these transition periods, for the elimination of all tax expenditures based on joint income and notes the need to gradually ensure that all tax benefits, cash benefits and in- kind government services are given to women as individuals in order to promote their financial autonomy;deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 9

9. Calls for personal income tax (structure of rates, exemptions, deduction, allowances, credits, etc.) to be designed to actively promote an equal sharing of paid and unpaid work, income and pension rights between women and men~~, and to eliminate incentives that perpetuate unequal gender roles~~;

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Subheading 3

~~Corporate taxation~~deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 10

10. Reiterates the importance of corporate income tax as part of the total revenues available for Member States, which is a fundamental source of revenue for the well-functioning of welfare provisions; is concerned at the decrease in statutory and effective corporate tax rates in the EU over the past 35 years and the race to the bottom among Member States, with six of them having lowered their corporate tax rates in 2017 and 15 having lowered them since 2009;deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 11

11. Calls for the Member States highlighted in the European Semester for their aggressive tax planning provisions to amend their legislation and close these provisions as soon as possible13 ; is concerned by the risk that, while working on coordinating their corporate tax bases, Member States may find new provisions to facilitate aggressive tax planning by corporations, leaving it to Member States to find other sources of taxation (including consumption taxes), which have a disproportionate effect on women; __________________ 13 European Commission (2018) European Semester: Country Reports, 7 March 2018.

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Subheading 4

~~Taxation of capital and wealth~~deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 14

14. Deplores the persistence of gender gaps in women’s property ownership, particularly of major assets14 ; 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.deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 16

16. Notes that VAT exerts a gender bias because of women’s consumption patterns, which differ from those of men as they purchase more goods and services with the aim of promoting health, education and nutrition16 ; is concerned that this combined with women’s lower income leads to women bearing a larger VAT burden; calls on the Member States to provide for VAT exemptions, reduced rates and zero-rates for products and services with positive social, health and/or environmental effects, in line with the ongoing revision of the EU VAT Directive; __________________ 16 La Fiscalidad en España desde una Perspectiva de Género (2016) - Institut per a l’estudi i la transformació d ela vida quotidiana / Ekona Consultoría.deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 17

17. Regrets that female hygienic products and care products and services for children or older people are still not considered as basic products in all Member States; calls on all Member States to eliminate the so-called ‘care and tampon tax’ by making use of the flexibility introduced in the VAT Directive and applying exemptions or 0 % VAT rates to these essential basic goods;deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 19

19. Recalls its recommendations of 13 December 2017 following the inquiry into money laundering, tax avoidance and tax evasion18 , and those from previous special committees (TAX and TAX2) drawn up with a view to fighting tax evasion and avoidance in the EU; calls on the Member States to adopt public country-by-country reporting, an EU common consolidated corporate tax base (CCCTB) and a revised interest and royalties directive as soon as possible; __________________ 18__________________ 18 Texts adopted, P8_TA(2017)0491. Texts adopted, P8_TA(2017)0491.

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 21

21. Notes that double taxation treaties between Member States and developing countries do not usually promote source taxation, therefore benefiting multinational corporations at the expense of mobilisation of domestic resources by developing countries; notes that the lack of domestic resource mobilisation prevents fully financed public services such as healthcare or education in these countries, which disproportionately impacts women and girls; urges the Member States to mandate the Commission to review existing double taxation treaties so as to examine and address these problems, and to ensure that future double taxation treaties include gender equality provisions in addition to general anti-abuse provisions;deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Subheading 7

~~Gender mainstreaming in tax policies~~deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 23

~~23. Calls on the Commission and the Member States to carry out gender impact assessments of fiscal policies before and after implementation;~~deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
Paragraph 24

24. Calls on the Commission to mainstream 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,Underlines that the prohibition of discrimination and the promotion of substantive gender equality ~~and should also address the need for~~need adequate institutional measures at Member State level;

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
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;deleted

2018/10/03
Committee: ECON FEMM

Stanisław OŻÓG, Arne GERICKE, Zbigniew KUŹMIUK

Motion for a resolution
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 EU to immediately integrate gender budgeting with regard to revenues and expenditures in the budgetary process, in line with the EU’s gender mainstreaming obligation;deleted

2018/10/03
Committee: ECON FEMM

Activities of Stanisław OŻÓG related to 2018/2095(INI)

Shadow reports (1)

Amendments (33)

ParlTrack - 2011-2024