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Tax revenues in the European Union: Recent trends and challenges ahead

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  • Giuseppe Carone
  • Jan Host Schmidt
  • Gaetan Nicodeme

Abstract

The governments of the European Union are facing important challenges that may impact both their need and their capacity to collect taxes. First, ageing will increase some social spending while reducing the potential of some tax bases such as labour. Second, globalisation has the potential to increase the mobility of capital and of high-skilled workers, making it more difficult to rely on them as a source of revenues. Finally, the desire to shift tax away from labour and to make work pay while retaining the social models will force Member States to find alternative robust tax bases. This paper reviews the most recent trends in taxation in the European Union and discusses several tax policy issues in the light of those coming challenges.

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Bibliographic Info

Paper provided by Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission in its series European Economy - Economic Papers with number 280.

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Length: 28 pages
Date of creation: May 2007
Date of revision:
Handle: RePEc:euf:ecopap:0280

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Keywords: taxation; welfare state; ageing; globalisation; Carone; Host Schmidt; Nicodeme;

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Cited by:
  1. Cervini, María & Ramos, Xavier & Silva, José I., 2011. "Wage effects of non-wage labour costs," MPRA Paper 34033, University Library of Munich, Germany.
  2. Maria Andrada Georgescu, 2009. "The Tax Burden In Eu-27," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
  3. Péter Halmai & Viktória Vásáry, 2012. "Convergence crisis: economic crisis and convergence in the European Union," International Economics and Economic Policy, Springer, vol. 9(3), pages 297-322, September.
  4. Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
  5. Magdalena RÃDULESCU, 2011. "The fiscal reforms and flat tax in Europe and CEE countries," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 10(2), pages 24-33.

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  1. European Public Finance (ECON-O-403)

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