Activities of Angelika MLINAR related to 2018/2095(INI)
Shadow reports (1)
REPORT on gender equality and taxation policies in the EU PDF (485 KB) DOC (68 KB)
Amendments (11)
Amendment 12 #
Motion for a resolution
Citation 24 a (new)
Citation 24 a (new)
— having regard to the OECD Report on the Implementation of the OECD Gender Recommendation (June 2017)and the Tax and Benefit Models 2015,
Amendment 15 #
Motion for a resolution
Recital A
Recital A
A. whereas Articles 2 and 3 of the TEU acknowledge non-discrimination and equality between women and men as essential values and aims of the Union; whereas Articles 8 and 11 of the TFEU oblige the European institutUnions to aim for gender equality, integrating equality between women and men into all the Union’at eliminating inequalities, promote gender equality and combat discrimination when defining and implementing its policies and activities;
Amendment 34 #
Motion for a resolution
Recital D
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 womenstill interacts with behaviour / income patterns to impact genders differently; whereas explicit gender tax biases are increasingly rare among EU Member States but implicit tax biases are still prevalent throughout the EU;
Amendment 58 #
Motion for a resolution
Recital K
Recital K
K. whereas the disproportionately high tax burden forresearch suggests that national tax and benefit systems deter families and couples from introducing a second earner to the workforce and since secondary earners in most Member States is one of the main disincentives for women’s participation in the labour market11 , often caused by joint tax and benefit provisions andare typically women, taxations systems contribute to labour market gender imbalances 11 , often reinforced by the costs and lack of universal childcare services; __________________ 11 European Parliament Policy Department C (2017) - Gender equality and taxation in the European Union.
Amendment 90 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Calls onNotes that tax policies impact on different types of households (e.g. dual earner households, female and male single-earner households); encourages 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;
Amendment 140 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Notes that gender bias occurs where tax legislation intersects with gender relations, norms and economic behaviour; 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.
Amendment 142 #
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
16a. Notes that gender bias occurs also in personal tax systems that relate to work-related exemptions and reductions that benefit mostly professions that are likely to be eligible for men;
Amendment 144 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Regrets that female hygienic producSupports the movements aund care products and services for children or older people ertaken to promote widespread sanitarey 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 goodupply availability and encourages Member States to provide complementary feminine hygiene supplies in certain (public) spaces such as (school) restrooms, as such measures would help achieve gender equality by removing a key obstacle to women’s work an daily habits;
Amendment 163 #
Motion for a resolution
Paragraph 23
Paragraph 23
23. Calls on the Commission and the Member States to carry out gender impact assessments of fiscal policies from an gender equality perspective before and after implementation;
Amendment 174 #
Motion for a resolution
Paragraph 24 a (new)
Paragraph 24 a (new)
24a. Recommends to place comprehensive gender analysis at the heart of all existing and future levels of research and policies on tax justice with a view to achieving greater tax transparency and accountability;
Amendment 189 #
Motion for a resolution
Paragraph 27 a (new)
Paragraph 27 a (new)
27a. Encourages Member States to design an adequate tax-benefit incentive structure across policy measures that encourages migrant women to (re)engage in training or take unemployment;