Economic Policy Coordination is at the heart of the European Semester and taxation is an essential element of this process both for fiscal consolidation and for policies to support jobs and growth. Five main priorities have been flagged by the European Commission in the area of taxation....

Political constraints and incentives are the true driver of tax reforms. Thispaper reviews the political economics literature on personal income tax systems andreforms to see how political mechanisms help explain tax reforms. We take some ofthe implications of these theories to the data using...