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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.

Suggested Citation

  • Luigi, Bernardi, 2003. "Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms," MPRA Paper 18041, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:18041
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    File URL: https://mpra.ub.uni-muenchen.de/18041/1/MPRA_paper_18041.pdf
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    References listed on IDEAS

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    1. repec:jes:wpaper:y:2014:v:6:p:97-109 is not listed on IDEAS
    2. Gheorghe Hurduzeu & Maria-Isadora Lazar, 2014. "Fiscal Revenues in the European Union. A Comparative Analysis," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 17(54), pages 61-72, December.
    3. Jarmila Rybová, 2017. "Convergence of EU Member States in the Field of Excise Duties in the Period 2000-2015," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(4), pages 1415-1424.
    4. Tanzi, Vito, 2004. "Globalization and the need for fiscal reform in developing countries," Journal of Policy Modeling, Elsevier, vol. 26(4), pages 525-542, June.
    5. Maria-Isadora Lazar, 2014. "Romania’S Fiscal Structure In View Of Euro Adoption. A Multidimensional Analysis," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 6(1), pages 97-109, March.
    6. HURDUZEU Gheorghe & LAZAR Isadora, 2014. "Euro Area Fiscal Structures. A Multivariate Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 136-142, July.

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    More about this item

    Keywords

    Europe Tax Systems Reforms;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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