3 Amendments of Gay MITCHELL related to 2010/2102(INI)
Amendment 32 #
Motion for a resolution
Paragraph 5
Paragraph 5
Amendment 46 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Recalls that the main challenge for poor countries is to broaden the tax base; points out that the decline in trade taxes has led to the introduction of consumption taxes (VAT or energy taxes); considers that even if VAT can enable the widening of the tax base in economies with large informal sectors, it is not an ideal instrument as itthe non- discriminatory nature of VAT hits poor people the hardest; believes that EU assistance for tax reform should be geared to developing direct taxationdevelopment assistance should prioritise initiatives to improve the effectiveness and transparency of tax systems;
Amendment 54 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Recalls thate benefits of tax competition affects the way the tax burden is distributed between owners of capital and wage earners; underlines that the costs of tax competition are higher for developing countrito attract Foreign Direct Investment, which creates well-paid jobs and in turn increases since they derive a larger part of their tax revenues from capital and have little possibility to collect alternative taxome tax revenues; considers that multinational enterprises should pay a fair share of taxes, while developing countries should have policy space to impose capital controls;