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Main tax policy issues in the new members of Eu

Author

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  • Luigi, Bernardi
  • Mar, Chandler

Abstract

The paper discusses the main tax policy issus in Eu new members. Particular attention is devoted to the need of harminizing tax systems with what of EU15, to the proliferation of flat taxes and to the Estonian orporation tax model.

Suggested Citation

  • Luigi, Bernardi & Mar, Chandler, 2004. "Main tax policy issues in the new members of Eu," MPRA Paper 18195, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:18195
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    File URL: https://mpra.ub.uni-muenchen.de/18195/1/MPRA_paper_18195.pdf
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    References listed on IDEAS

    as
    1. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
    2. A. B. Atkinson, 1999. "The Economic Consequences of Rolling Back the Welfare State," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262011719, December.
    3. Mr. George C. Tsibouris & Mr. Vito Tanzi, 2000. "Fiscal Reform Over Ten Years of Transition," IMF Working Papers 2000/113, International Monetary Fund.
    4. Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
    5. Agell, Jonas & Lindh, Thomas & Ohlsson, Henry, 1997. "Growth and the public sector: A critical review essay," European Journal of Political Economy, Elsevier, vol. 13(1), pages 33-52, February.
    6. repec:zbw:bofitp:2003_010 is not listed on IDEAS
    7. Luigi, Bernardi, 2002. "Tax systems and tax reforms in Europe: Italy," MPRA Paper 18045, University Library of Munich, Germany.
    8. Mr. Christian Keller & Mr. Peter S. Heller, 2001. "Social Sector Reform in Transition Countries," IMF Working Papers 2001/035, International Monetary Fund.
    9. International Monetary Fund, 2001. "Transition Economies: How Appropriate is the Size and Scope of Government?," IMF Working Papers 2001/055, International Monetary Fund.
    10. Tanzi, Vito & Schuknecht, Ludger, 1997. "Reforming government: An overview of recent experience," European Journal of Political Economy, Elsevier, vol. 13(3), pages 395-417, September.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Tronzano, Marco, 2017. "Testing Fiscal Sustainability In The Transition Economies Of Eastern Europe: The Case Of Poland (1999-2015)," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 70(1), pages 103-132.

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    More about this item

    Keywords

    Tax systems tax reforms EU new members;

    JEL classification:

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

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