Tax revenues in the European Union: Recent trends and challenges ahead

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Tax revenues in the European Union: Recent trends and challenges ahead

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Carone, Giuseppe
Nicodème, Gaëtan
Schmidt, Jan

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Abstract

The governments of the European Union are facing important challenges that may impact both their need and their capacity to collect taxes. First, ageing will increase some social spending while reducing the potential of some tax bases such as labour. Second, globalisation has the potential to increase the mobility of capital and of high-skilled workers, making it more difficult to rely on them as a source of revenues. Finally, the desire to shift tax away from labour and to make work pay while retaining the social models will force Member States to find alternative robust tax bases. This paper reviews the most recent trends in taxation in the European Union and discusses several tax policy issues in the light of those coming challenges.

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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 3996.

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Date of creation: 11 Jul 2007
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Handle: RePEc:pra:mprapa:3996

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Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
H10 - Public Economics - - Structure and Scope of Government - - - General

This paper has been announced in the following NEP Reports:

NEP-ACC-2007-07-20 (Accounting & Auditing)
NEP-ALL-2007-07-20 (All new papers)
NEP-EEC-2007-07-20 (European Economics)
NEP-PBE-2007-07-20 (Public Economics)
NEP-PUB-2007-07-20 (Public Finance)

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