Activities of Anna ZÁBORSKÁ related to 2018/2095(INI)
Plenary speeches (1)
Gender equality and taxation policies in the EU (short presentation) FR
Shadow reports (1)
REPORT on gender equality and taxation policies in the EU PDF (485 KB) DOC (68 KB)
Amendments (51)
Amendment 4 #
Motion for a resolution
Citation 11
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 Prevenmmunication from the Commission to the European Parliament, the Council and the European Economic and Social Committee “EU Action, Punishment, and Eradication of Violence against Women (Convention of Belem do Pará) of 1994lan 2017-2019 Tackling the gender pay gap”,
Amendment 7 #
Motion for a resolution
Citation 18 a (new)
Citation 18 a (new)
— having regard to Council Directive 2004/113/EC of 13 December 2004 implementing the principle of equal treatment between men and women in the access to and supply of goods and services,
Amendment 8 #
Motion for a resolution
Citation 18 b (new)
Citation 18 b (new)
— having regard to the proposal for a Council Directive of 18 January 2018 amending Directive 2006/112/EC as regards rates of value added tax,
Amendment 13 #
Motion for a resolution
Recital A
Recital A
A. whereas Articles 2 and 3 of the TEU acknowledge non-discrimination and, according to Articles 2, 3 (3) TEU and Article 21 of the Charter of Fundamental Rights equality between women and men ais essential values and aims of the Union; whereas Articles 8 and 11 of the TFEU oblige the European institutions to aim for gender equality, one of the core values on which the EU is founded and whereas in all its activities, the Union shall aim to eliminategrating equality between women and men into all the Union’s policies and activities inequalities and promote gender equality as enshrined in Article 8 (TFEU);
Amendment 19 #
Motion for a resolution
Recital A c (new)
Recital A c (new)
Ac. whereas the gender pay gap in the EU stands at 16 % meaning that women in the EU, across the economy, earn on average 16% less per hour than men do;
Amendment 20 #
Motion for a resolution
Recital A d (new)
Recital A d (new)
Ad. whereas the cumulative effect of the multiple gaps affecting women (gender pay and employment gaps, career and childcare breaks, full time versus part timework) contributes substantially to the gender pay gap and gender pension gap, resulting in a higher risk of exposure to poverty and social exclusion for women, with negative impacts also extending to their children and families;
Amendment 22 #
Motion for a resolution
Recital B
Recital B
B. whereas the Beijing Platform for Action emphasiserecommends the need to analyse tax policies from a gender perspective and to adjust themfrom a gender perspective different policies and programmes, including those related to macroeconomic stability, structural adjustment, external debt problems, taxation, investments, employment, financial markets and all relevant sectors of the economy and adjust them, as appropriate, to promote a more equitable distribution of productive assets, wealth, opportunities, income and services;
Amendment 30 #
Motion for a resolution
Recital C
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 bcalls for gender mainstreaming by incorporating gender equality considerations into impact assessments and evaluations; whereas the document also suggests examinding provisions or a call for commitment to ghow gender equality is integrated into various sectors such as taxation, transport, ender mainstreaming at Member State levelgy, education, health, agriculture, trade, regional policy, maritime affairs and the environment;
Amendment 35 #
Motion for a resolution
Recital D
Recital D
D. whereas taxation policies canmay 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 wocould potentially have a bias against either women or men;
Amendment 37 #
Motion for a resolution
Recital E
Recital E
E. whereas policy choices to raise and redistribute revenues canmay impact women’s income and economic security disproportionately and reduce their access to quality public services, undermining their ability to exercise their economic and social rights and progress towards gender equalcertain groups in society disproportionately and may have a specific gender bias, which may in turn affect levels of income and economic security;
Amendment 40 #
Motion for a resolution
Recital F
Recital F
F. whereas the lack ofintegrating a gender perspective in EU and national taxation policies reinforces current gender gaps (employment, income, unpaid work, pension, poverty, wealth, etc.), creates disto EU policies could effectively address gender gaps and stereotypes while also creating incentives for women or men to enter and remain in the labour market, and reproduces traditional gender roles and stereotypes;
Amendment 41 #
Motion for a resolution
Recital G
Recital G
G. whereas the design of tax policies is an essential feature of the Europe 2020 strategy; whereas the main focus of thepriorities of the European Semester aremains ensuring compliance with the Stability and Growth Pact and whereas gendsound public finances, preventing excessive macroeconomic imbalances and boosting growth and investment; wher easpects tend to be disregarded in priori it should be regularly assessed whether the attainment of these objectives and re commendations, particularly those relating to taxationnsistent with gender equality and non- discrimination principles;
Amendment 44 #
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 th in some 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.
Amendment 46 #
Motion for a resolution
Recital H a (new)
Recital H a (new)
Ha. whereas women in particular may suffer from economic inequalities because of the unequal distribution of income between women and men, the small share of women among top-income earners, and the comparatively high share of labour income and small share of capital income in women’s total income8a; 8a European Parliament Policy Department C (2017) - Gender equality and taxation in the European Union.
Amendment 48 #
Motion for a resolution
Recital I
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/sites/ taxation/files/taxation_trends_report_2018. pdf
Amendment 54 #
Motion for a resolution
Recital J
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 carelow income groups, and can often have a disproportionate impact on caregiving, education and other kinds of family support, which in turn has a disproportionate effect on women as opposed to men10 ; __________________ 10 Institute of Development Studies (2016) Redistributing Unpaid Care Work – Why Tax Matters for Women’s Rights. Policy Briefing. Issue 109. January 2016.
Amendment 59 #
Motion for a resolution
Recital K
Recital K
K. whereas the disproportionately high tax burden for secondary earners in mostsome Member States is one of the mainften a serious disincentives for women’sthe participation in the labour market11 , often caused by joint tax and benefit provisions and the costs and lack of universal childcare servicesof women and low income earners in the labour market11; __________________ 11 European Parliament Policy Department C (2017) - Gender equality and taxation in the European Union.
Amendment 64 #
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 calculathousehold income pooling in some Member States serves as a support mechanism for families to reduce their 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 burden; whereas certain families may favour joint taxation while others may favour individual or separate taxation;
Amendment 70 #
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1a. Stresses that, in accordance with the principle of subsidiarity as defined in Article 5(3) TEU, Member States are free to set the rules for their tax policies, provided they comply with EU rules. Furthermore, EU decisions on tax matters require unanimous agreement by all Member States;
Amendment 71 #
Motion for a resolution
Paragraph 1 b (new)
Paragraph 1 b (new)
1b. Considers that all tax policies in the Union should follow a principle of gender neutrality whereby all taxpayers are treated equally, regardless of their sex;
Amendment 73 #
Motion for a resolution
Paragraph 2
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;liaise with EIGE in order to assess the impact of Member States’ taxation polices on gender equality
Amendment 76 #
Motion for a resolution
Paragraph 3
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 Conventionand the Member States to ensure that EU legislation on indirect and direct gender discrimination is properly implemented and its progress systematically monitored, in order to make sure that men and women are equal actors in the EU Single Market as well as Member States’ labour markets;
Amendment 83 #
Motion for a resolution
Subheading 1
Subheading 1
Amendment 85 #
Motion for a resolution
Subheading 2
Subheading 2
Amendment 93 #
Motion for a resolution
Paragraph 5
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 achievedonsiders that, as a consequence of the gender pay gap and due to labour market inequalities, women may be disproportionately affected by certain tax policies. Believes that the appropriate way to tackle this problem is through reform of labour market policies;
Amendment 96 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Takes note of the Commission’s Communication of 20th November 2017 “EU Action Plan 2017-2019 Tackling the gender pay gap” which recognises eight areas for action and calls on Member States to step up their efforts to tackle the gender pay gap effectively in order to improve the economic situation of women and to safeguard their economic independence;
Amendment 98 #
Motion for a resolution
Paragraph 5 b (new)
Paragraph 5 b (new)
5b. Calls on the Commission and the Member States to tackle horizontal and vertical segregation on the labour market by eliminating gender inequalities and discrimination in employment and encouraging, in particular through education and by raising awareness among girls and women to take up studies, jobs and careers in innovative growth sectors, including ICT and STEM;
Amendment 99 #
Motion for a resolution
Paragraph 5 c (new)
Paragraph 5 c (new)
5c. Calls on the Commission to continuously monitor and strengthen the application of the equal pay principle in Member States, to ensure that inequalities are eradicated in both the labour market and taxation sectors;
Amendment 100 #
Motion for a resolution
Paragraph 5 d (new)
Paragraph 5 d (new)
5d. Considers that married taxpayers should have the ability to choose between joint taxation or individual taxation; considers that certain families may favour joint taxation while others may favour individual or separate taxation; believes that the right to choose is a vital part of a fair taxation system; likewise, calls on Member States to support single parent families through favourable tax treatment or tax incentives;
Amendment 106 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Acknowledges that transition perCalls for Member States and the Union institutiodns 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 promote studies on the effects of the gender gap on the pensions and financial independence of women, taking account of issues such as the ageing population, gender differences in health conditions and life expectancy, how family structures have changed and the number of single-occupancy homes has risen, and differences in women’s personal situations;
Amendment 117 #
Motion for a resolution
Subheading 3
Subheading 3
Amendment 120 #
Motion for a resolution
Paragraph 10
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, winotes, however, that since corporations are legal entities that have no gender, the six of them having lowered theirtructure of corporate tax rasystems in 2017 and 15 having lowered them since 2009cannot be linked to issues related to gender inequality;
Amendment 124 #
Motion for a resolution
Paragraph 12
Paragraph 12
Amendment 127 #
Motion for a resolution
Subheading 4
Subheading 4
Amendment 128 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Notes that corporation and wealth taxes can play a crucial role in reducing inequality through redistribution within the tax system and in providing revenues to fund social provisions and social transfers;
Amendment 132 #
Motion for a resolution
Paragraph 14
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 in developing countries14 ; notes that no sufficiently precise information exists regarding gender gaps in property ownership in the EU; __________________ 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.
Amendment 135 #
Motion for a resolution
Subheading 5
Subheading 5
Amendment 137 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Notes that the share of consumption taxes rose in the Union from 2009 to 2016; notes that VAT, a gender neutral tax, typically accounts for between two thirds and three quarters of consumption taxes in the Member States;
Amendment 141 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Notes that VAT exertis a gender bias because of women’s consumption patterns, which differ from those of men as they purchase moreneutral tax which treats all consumers equally; notes that Council Directive 2004/113/EC of 13 December 2004 prohibits direct and indirect discrimination between men and women in the access to and supply of 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 Stateselcomes the proposal of 18 January 2018 for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax, which would give Member States more flexibility to provide for VAT exemptions, reduced rates and zero-rates for productgoods 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 146 #
Motion for a resolution
Subheading 6
Subheading 6
Amendment 147 #
Motion for a resolution
Paragraph 18
Paragraph 18
Amendment 150 #
Motion for a resolution
Paragraph 19
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 Texts adopted, P8_TA(2017)0491.
Amendment 153 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. Calls on the Commission and the Member States to promote gender-equneutral taxation reforms in all international fora, including the OECD and the UN, and to support the creation of a UN intergovernmentencourage the UN Committee of Experts on International tTax body with universal membership, equal voting rights and equal participation of women and men, which should be well-equipped to develop specific gender(UNTC) to assess the impact of the gender pay gap and labour market inequalities on taxation expertisepolicy;
Amendment 155 #
Motion for a resolution
Paragraph 21
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,Urges the Member States to review double taxation treaties and to ensure that future double taxation treaties include genderfairness and equality provisions in addition to general anti-abuse provisions;
Amendment 159 #
Motion for a resolution
Subheading 7
Subheading 7
Amendment 164 #
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 before and after implementationontinuously ensure that direct or indirect discrimination does not feature in any fiscal policies in the EU;
Amendment 165 #
Motion for a resolution
Paragraph 23 a (new)
Paragraph 23 a (new)
23a. Calls on Member States to share best practices on the design of their labour markets and taxation systems to help reduce gender pay and pensions gaps which may therefore promote more fairness and equality in tax treatment between men and women;
Amendment 171 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. CRecalls onthat the Commission to mainstream gender aspects in the assessments of fundamental tax policy design conductedobjectives of the European Semester are the promotion of growth and employment in line within the European Semester; underlines that reviews of Member States’ tax systems within the European Semester, as well as country- specific recommendations, require thorough 2020 strategy, the promotion of sustainable public finances and the prevention of excessive macroeconomic imbalances; calls on the Commission to regularly assess and 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 levelhether the attainment of these objectives are consistent with the principles of equality between men and women and non- discrimination;
Amendment 173 #
Motion for a resolution
Paragraph 24 a (new)
Paragraph 24 a (new)
24a. Calls on the Commission to use the priorities of the Europe 2020 Strategy to tackle structural weaknesses in Europe’s economy, address the gender pay and pensions gap, improve the EU’s competitiveness and productivity and underpin a sustainable social market economy which benefits all women and men;
Amendment 179 #
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 equalitybudgeting in line with the principles of non- discrimination and equality between women and men;
Amendment 185 #
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 EU to immediately integrate gender budgeting with regard to revenues and expenditures inAsks that consideration be given to the proposal to recognise the principle of equality between men and women as a horizontal priority in the multiannual financial framework for the years 2021 to 2027 and to be integrated into the budgetary process, where possible, in line with the EU’s gender mainstreaming obligationobjectives;