Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms
AbstractThis paper evaluates tax reforms introduced by EU members since the early 1990 and finds that they have been mostly limited and marginal. The paper suggests more radical reforms, particularly as to taxaion of labour, the main taxez, and the financing of EU.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 18041.
Date of creation: 15 Mar 2003
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Europe Tax Systems Reforms;
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- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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