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Tax Policy in the European Union

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  • Sijbren Cnossen
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    Abstract

    On October 19, 2001, Professor Sijbren Cnossen gave a valedictory address on Tax Policy in the European Union upon the occasion of his retirement from his Chair at Erasmus University Rotterdam. For several decades, Sijbren Cnossen has been a leading international authority on issues of tax policy and tax cooperation in the European Union, and the editors of FinanzArchiv are happy to be able to publish the present revised and extended version of his valedictory address. Professor Cnossen's treatise summarizes many of the insights he has accumulated during his long career and provides an overview of the current tax situation in the EU, seen in historical perspective. It also reviews and discusses the many different options for tax policy which have been debated in Europe over the years as well as those which are currently on the top of the agenda.

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    Bibliographic Info

    Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

    Volume (Year): 58 (2001)
    Issue (Month): 4 (November)
    Pages: 466-

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    Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200211)58:4_466:tpiteu_2.0.tx_2-z

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    Web page: http://www.mohr.de/fa

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    Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany
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    Cited by:
    1. European Commission, 2003. "Taxation trends in the European Union: 2003 edition," Taxation trends 2003, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    3. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    4. Lans Bovenberg, 2003. "Tax Policy and Labor Market Performance," CESifo Working Paper Series 1035, CESifo Group Munich.
    5. Silvia Fedeli & Francesco Forte, 2011. "EU VAT frauds," European Journal of Law and Economics, Springer, vol. 31(2), pages 143-166, April.
    6. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
    7. European Commission, 2004. "Taxation trends in the European Union: 2004 edition," Taxation trends 2004, Directorate General Taxation and Customs Union, European Commission.
    8. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
    9. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    10. European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.

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