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Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms

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  • Luigi, Bernardi

Abstract

This 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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File URL: http://mpra.ub.uni-muenchen.de/18041/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 18041.

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Date of creation: 15 Mar 2003
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Handle: RePEc:pra:mprapa:18041

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Keywords: Europe Tax Systems Reforms;

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References

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  1. Tim Besley, 2001. "From micro to macro: public policies and aggregate economic performance," Fiscal Studies, Institute for Fiscal Studies, Institute for Fiscal Studies, vol. 22(3), pages 357-374, September.
  2. Pissarides, Christopher A., 1998. "The impact of employment tax cuts on unemployment and wages; The role of unemployment benefits and tax structure," European Economic Review, Elsevier, Elsevier, vol. 42(1), pages 155-183, January.
  3. Aghion, Philippe & Caroli, Eve & García-Peñalosa, Cecilia, 1999. "Inequality and Economic Growth: The Perspective of the New Growth Theories," Scholarly Articles 12502063, Harvard University Department of Economics.
  4. Bretschger, Lucas & Hettich, Frank, 2000. "Globalisation, capital mobility and tax competition: Theory and evidence for OECD countries," Wirtschaftswissenschaftliche Diskussionspapiere, Ernst Moritz Arndt University of Greifswald, Faculty of Law and Economics 07/2000, Ernst Moritz Arndt University of Greifswald, Faculty of Law and Economics.
  5. Tanzi, Vito & Schuknecht, Ludger, 1997. "Reforming government: An overview of recent experience," European Journal of Political Economy, Elsevier, Elsevier, vol. 13(3), pages 395-417, September.
  6. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo Group Munich.
  7. Agell, Jonas & Lindh, Thomas & Ohlsson, Henry, 1997. "Growth and the public sector: A critical review essay," European Journal of Political Economy, Elsevier, Elsevier, vol. 13(1), pages 33-52, February.
  8. Razin, Assaf & Sadka, Efraim, 1991. "International tax competition and gains from tax harmonization," Economics Letters, Elsevier, Elsevier, vol. 37(1), pages 69-76, September.
  9. Peter Sørensen, 1994. "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries," International Tax and Public Finance, Springer, Springer, vol. 1(1), pages 57-79, February.
  10. G. Carone & A. Salom�ki, 2001. "Reforms in tax-benefit systems in order to increase emplyoment incentives in the EU," European Economy - Economic Papers, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission 160, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  11. Maurizio Bovi, 2003. "The Nature Of The Underground Economy. Some Evidence From Oecd Countries," ISAE Working Papers, ISTAT - Italian National Institute of Statistics - (Rome, ITALY) 26, ISTAT - Italian National Institute of Statistics - (Rome, ITALY).
  12. Luigi, Bernardi, 2002. "Tax systems and tax reforms in Europe: Italy," MPRA Paper 18045, University Library of Munich, Germany.
  13. Joeri Gorter & Ruud de Mooij, 2001. "Capital income taxation in Europe; trends and trade-offs," CPB Special Publication, CPB Netherlands Bureau for Economic Policy Analysis 30, CPB Netherlands Bureau for Economic Policy Analysis.
  14. Gareth Myles, 2000. "Taxation and economic growth," Fiscal Studies, Institute for Fiscal Studies, Institute for Fiscal Studies, vol. 21(1), pages 141-168, March.
  15. Bernardi Luigi, 2002. "Imposte giuste, giuste giustizie e riforme impossibili," Politica economica, Società editrice il Mulino, Società editrice il Mulino, issue 3, pages 585-596.
  16. Cnossen,Sijbren, 2002. "Tax policy in the european union, A review of issues and options," Research Memorandum, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR) 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  17. Isabelle Joumard, 2002. "Tax systems in European Union countries," OECD Economic Studies, OECD Publishing, OECD Publishing, vol. 2002(1), pages 91-151.
  18. Barry Bosworth & Gary Burtless, 1992. "Effects of Tax Reform on Labor Supply, Investment, and Saving," Journal of Economic Perspectives, American Economic Association, American Economic Association, vol. 6(1), pages 3-25, Winter.
  19. Richard Blundell, 1992. "Labour supply and taxation: a survey," Fiscal Studies, Institute for Fiscal Studies, Institute for Fiscal Studies, vol. 13(3), pages 15-40, January.
  20. A. B. Atkinson, 1999. "The Economic Consequences of Rolling Back the Welfare State," MIT Press Books, The MIT Press, The MIT Press, edition 1, volume 1, number 0262011719, December.
  21. Steven P. Cassou & Kevin J. Lansing, 1996. "Growth effects of a flat tax," Working Paper, Federal Reserve Bank of Cleveland 9615, Federal Reserve Bank of Cleveland.
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Cited by:
  1. Tanzi, Vito, 2004. "Globalization and the need for fiscal reform in developing countries," Journal of Policy Modeling, Elsevier, Elsevier, vol. 26(4), pages 525-542, June.

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