Recent Reforms of Tax Systems in the EU: Good and Bad News

This paper reviews to what extent Member States followed the tax policy priorities put forward by the European Commission in the Annual Growth Survey of November 2012: shifting taxation away from labour, broadening tax bases, reducing corporate tax debt bias and improving tax compliance. The ‘good news’ which emerges from the analysis is that overall Member States are making efforts to make tax systems more efficient, competitive and fair; the ‘bad news’ is that the extent of the challenges calls for more action in all the priority areas identified.

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Year of publication:	2013-10
Authors:	Garnier, Gaëlle ; Gburzynska, Aleksandra ; György, Endre ; Mathé, Milena ; Prammer, Doris ; Ruà, Savino ; Skonieczna, Agnieszka
Institutions:	General Directorate Taxation and Custom Union, European Commission
Subject:	European Union \| taxation \| tax policy \| tax reform \| VAT \| tax fraud \| corporate taxation \| personal income taxation \| environment \| research and development

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Extent:	application/pdf
Series:	Taxation Papers.
Type of publication:	Book / Working Paper
Notes:	Number 39 176 pages
Classification:	H11 - Structure, Scope, and Performance of Government ; H20 - Taxation, Subsidies, and Revenue. General ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; H27 - Other Sources of Revenue ; H87 - International Fiscal Issues
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010711109