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Quality of taxation and the crisis: Tax shifts from a growth perspective

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  • Doris Prammer

    ()
    (European Commission)

Abstract

One aim of consolidation after the crisis on the taxation side is to curb growth as little as possible. Economic literature suggests that some tax systems are more conducive to growth, in particular those relying on consumption, environmental and property taxation. This paper reflects on behavioural responses of economic agents to taxation and reviews the literature on the impact of tax structures on growth. Furthermore, it analyses the tax structure in the EU-27 Member States and assess if the crises has triggered a move towards tax systems more conducive to growth.

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File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_29_en.pdf
File Function: final version, 2011
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Bibliographic Info

Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 29.

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Length: 55 pages
Date of creation: Dec 2011
Date of revision:
Handle: RePEc:tax:taxpap:0029

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Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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Related research

Keywords: financial crisis; tax efficiency; optimal taxation; tax structure; tax shift;

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References

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Citations

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Cited by:
  1. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
  2. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
  3. Giampaolo Arachi & Valeria Bucci & Ernesto Longobardi & Paolo Panteghini & Maria Laura Parisi & Simone Pellegrino & Alberto Zanardi, 2012. "Fiscal Reforms during Fiscal Consolidation: The Case of Italy," CESifo Working Paper Series 3753, CESifo Group Munich.
  4. Manfred Overhaus & Ulrich Maas & Aiginger. Karl & Margit Schratzenstaller-Altzinger, 2012. "Weg aus dem Schuldenhaushalt: Ist eine Tilgung der Staatsschulden möglich?," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 65(05), pages 03-14, 03.

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