Wöhlbier, Florian; Astarita, Caterina; Mourre, Gilles - Directorate-General Economic and Financial Affairs, … - 2014
The paper examines potential challenges arising at Member State level from the need and scope for either consolidating on the revenue side or shifting taxes away from labour. It uses a systematic indicator-based screening to identify Member States that may face a challenge in each of these two...