Tendenze dei prelievi tributari ed effetti fiscali della crisi finanziaria nell'Unione europea e in Svizzera
[Tax trends and tax effectcs of the economic crisis in European Union and in Switzerland]
AbstractEU15 and Switzerland are two examples of high and, respectively, low taxation in Europe. It is then interesting to compare the trends that have characterized - in these two different situations - the tax burden, both total and disaggregated. Therefore the first part of the paper discusses the quantitative trends and the institutional developments of the Swiss and of EU15’ tax systems, especially since the ‘90s. The paper then considers the interplay between European taxation and economic and financial crisis, both as to the origin of the crisis and as to its effects on levels and characters of the tax burden. The paper is closed by an assessment of recent proposals for tax reform. The goal is to avoid recessionary effects of the levels of revenues, which are now needed to stabilize public finances in Europe, damaged by the crisis.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 31005.
Date of creation: 20 May 2011
Date of revision: 18 May 2011
Taxation; Europe; Switzerland; Financial Crisis;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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- Bernardi, Luigi, 2009.
"Le tasse in Europa dagli anni novanta
[Taxation in Europe since the Years 1990s]," MPRA Paper, University Library of Munich, Germany 23441, University Library of Munich, Germany.
- European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission 24, Directorate General Taxation and Customs Union, European Commission.
- Bernardi, Luigi & Fraschini, Angela, 2005. "Tax system and tax reforms in India," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS 45, Institute of Public Policy and Public Choice - POLIS.
- Luigi, Bernardi, 2002. "Tax systems and tax reforms in Europe: Italy," MPRA Paper, University Library of Munich, Germany 18045, University Library of Munich, Germany.
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