Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms

This paper evaluates tax reforms introduced by EU members since the early 1990 and finds that they have been mostly limited and marginal. The paper suggests more radical reforms, particularly as to taxaion of labour, the main taxez, and the financing of EU.

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Year of publication:	2003-03-15
Authors:	Luigi, Bernardi
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	Europe Tax Systems Reforms

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	H20 - Taxation, Subsidies, and Revenue. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008578220