The report 'Tax reforms in EU Member States' serves four main purposes. Firstly, it reviews the most important tax reforms recently implemented in EU Member States. Secondly, it discusses a number of challenges relating to tax policy that may affect macroeconomic performance, in terms of growth,...

A country's tax system affects its government revenues but also has broader economic and societal implications. The question how to effectively address these different dimensions is at the fore of policy discussions in the EU and its Member States. Carefully designed tax systems can help...

A country's tax system affects its government revenues but also has broader economic and societal implications. The question how to effectively address these different dimensions is at the fore of policy discussions in the EU and its Member States. Carefully designed tax systems can help...

This report analyses recent tax reforms in EU Member States and identifies tax policy challenges faced by EU Member States. The report first presents tax reforms implemented in EU Member States in 2012 and the first half of 2013. Second, it discusses selected tax policy challenges that are...

The report analyses potential challenges that Member States are currently facing in areas of taxation where policy is expected to have an impact on macroeconomic performance in terms of GDP, employment, fiscal sustainability and may impact macroeconomic stability. The taxation areas under...

The report is prepared jointly by DG ECFIN and DG TAXUD of the European Commission. As the previous editions, the report analyses recent trends in tax revenues and tax reforms in EU Member States. A particular focus of this year's edition is the analysis of the EU VAT system and tax policy...

One aim of consolidation after the crisis on the taxation side is to curb growth as little as possible. Economic literature suggests that some tax systems are more conducive to growth, in particular those relying on consumption, environmental and property taxation. This paper reflects on...

The report examines the tax structure as one important aspect of the multi-faceted concept of the quality of taxation and discusses elements of a "good" tax system. Applying an indicator based approach, it analyses three types of challenges that euro-area Member States are currently facing in...