21 Amendments of Manon AUBRY related to 2020/2259(INI)
Amendment 7 #
Motion for a resolution
Citation 21 a (new)
Citation 21 a (new)
— having regard to the IMF Fiscal Monitor report of April 2021,
Amendment 10 #
Motion for a resolution
Citation 29 a (new)
Citation 29 a (new)
— having regards to the European Parliament motion for a resolution further to Questions for Oral Answer B9- 0002/2021 and B9-0001/2021 pursuant to Rule 136(5) of the Rules of Procedureon reforming the EU list of tax havens 1a, _________________ 1a https://www.europarl.europa.eu/doceo/doc ument/B-9-2021-0052_EN.html
Amendment 57 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
D a. whereas environmental taxation could sometimes be unfair by disproportionately hitting lower income households ; as a consequence, social justice has to be taken into account when designing a post-COVID environmental taxation;
Amendment 58 #
Motion for a resolution
Recital D b (new)
Recital D b (new)
D b. whereas a few multinational enterprises made record-breaking profits during the crisis;
Amendment 59 #
Motion for a resolution
Recital D c (new)
Recital D c (new)
D c. whereas in our history, some countries have deeply modified their tax system to face crisis, such as France that introduced an excess profit tax during the World War 1, which sometimes led to a long-term modification of their tax system;
Amendment 60 #
Motion for a resolution
Recital D d (new)
Recital D d (new)
D d. whereas the International Monetary Fund and the United Nations called for the implementation of an excess profit tax;
Amendment 61 #
Motion for a resolution
Recital D e (new)
Recital D e (new)
Amendment 86 #
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Underlines that unfair and regressive taxes such as VAT are on the rise in the Union and represent 7,1% of GDP whereas fairer taxes such as corporate taxes are decreasing and only represent 2,8% of GDP; stresses that the trend does not go in the right direction as the gap between those figures was one point less in 2006;
Amendment 132 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Notes that a significant amount of government funding is channeled through tax expenditure in the form of exemptions, deductions, credits, deferrals and reduced tax rates13 ; Stresses that many of those exemptions are directed towards sectors which are not sustainable; _________________ 13The tax-expenditure-to-GDP ratio is on average 4.5 percentage points in the EU; https://www.cepweb.org/reforming-tax- expenditures/;IMF, ‘Tax Policy for Inclusive Growth after the Pandemic’, 16 December 2020, https://www.imf.org/en/Publications/SPRO LLs/covid19-special-notes#fiscal
Amendment 143 #
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; underlines that the World Inequality Database shows that in developed countries, tax represent 50% of the income of all the citizens, regardless their income level, and that this percentage is even lower for the wealthiest households;
Amendment 148 #
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 ; highlights that some multinational enterprises sharply increased their profits in the context of the crisis such as Amazon that tripled its profits and Netflix ; underlines that, as calculated by the NGO Oxfam, the increase of profits and wealth is such that that Jeff Bezos could pay each of Amazon’s 876 000 employees a 105 000 dollars bonus and still be as wealthy as he was at the onset of the pandemic; 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 undertaxed; _________________ 14 OECD, ‘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 168 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Highlights that environmental taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free 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, incineration, pesticides and fertilizers; underlines that distance-based charges in the transport sector should not penalize citizens who are not able to afford housing in big cities and so need to commute every day to work;
Amendment 175 #
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9 a. Highlights that the European Union should consider progressive environmental taxes, based on the carbon consumption, as serious options for a fair and effective environmental taxation;
Amendment 189 #
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11 a. Recalls that tax competition, inside and outside the European Union, led to a massive reduction in corporate tax revenues; insists that a minimum effective corporate tax rate should be established as soon as possible in the European Union;
Amendment 191 #
Motion for a resolution
Paragraph 11 b (new)
Paragraph 11 b (new)
11 b. Calls on the European Union to implement a temporary excess profit tax, to tax multinational enterprises which benefited from the crisis to increase their profits;
Amendment 192 #
Motion for a resolution
Paragraph 11 c (new)
Paragraph 11 c (new)
11 c. Calls on the European Union to implement a progressive taxation on the wealth of the richest households;
Amendment 193 #
Motion for a resolution
Paragraph 11 d (new)
Paragraph 11 d (new)
11 d. Highlights that solutions should be implemented to avoid tax dodging of multinational companies in all sectors; calls on States to introduce and collect the tax deficit of multinationals : the difference between what a corporation pays in taxes globally and what this corporation would have to pay if all its profits were subject to a minimum tax rate in each of the countries where it operates; Underlines that such solution could encourage other States to follow the move and progressively lead to a global solution;
Amendment 198 #
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 provision; further urges Member states to end exemptions which have harmful social and environmental impact;
Amendment 202 #
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; recalls that cuts in budgets of tax administrations harm States’ capacity to fight against tax dodging and have a negative impact on their tax revenues;
Amendment 220 #
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14 a. Regrets that the Commission seems to put more efforts on monitoring and reducing public spending included in the Member States’ recovery plans than on setting up sufficient own resources to finance the recovery plan;
Amendment 222 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Calls on the Commission to publish a roadmap and toolkit to guide Member States in reforming their tax systems post COVID-19; Underlines that this roadmap should push for an economically, socially and environmentally sustainable European tax system by shifting the tax burden to the wealthiest households and multinational enterprises; calls on the Commission to launch a comprehensive evaluation, to be followed by an action plan, on existing and important distortions in all tax areas that could severely impede Member States in reforming their tax systems;