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Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report

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  • European Commission

    (European Commission)

Abstract

The 2012 edition of the report ‘Tax reforms in EU Member States’ intends to contribute to the tax policy debate in the EU. Following the successful 2011 edition, the report consists of two parts: i) a short analysis of tax revenue data and an overview of recent tax reforms in Member States, and ii) a discussion of selected up-to-date tax policy topics in the form of two analytical chapters. The first analytical chapter focuses on the economic implications and policy challenges of the EU VAT system, of which it provides an overview of the history and possible future. It analyses welfare gains and economic benefits from simplifying VAT procedures and reviews options to reduce VAT fraud and evasion. This chapter is particularly topical in light of two recent Commission Communications on ‘the future of VAT’ and on ‘concrete ways to reinforce the fight against tax fraud and tax evasion including in relation to third countries’. The second analytical chapter deals with economic challenges that EU Member States are facing in the field of taxation and tax policy in times of slow growth and high fiscal consolidation needs. Applying an indicator-based approach, the report identifies horizontal challenges related to (i) fiscal consolidation on the revenue side and growth-friendly tax structures, (ii) broadness of tax bases in both direct and indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation.

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File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_34_en.pdf
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Bibliographic Info

Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 34.

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Length: 124 pages
Date of creation: Oct 2012
Date of revision:
Handle: RePEc:tax:taxpap:0034

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Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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Keywords: European Union; Taxation; European Semester; VAT;

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Cited by:
  1. Jana Kremer & Nikolai Stähler, 2013. "Structural and Cyclical Effects of Tax Progression," IAAEU Discussion Papers 201305, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
  2. 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.
  3. Chang Woon Nam, 2013. "Comparison of Reduced Corporate Tax Rate in the EU," CESifo Forum, Ifo Institute for Economic Research at the University of Munich, vol. 14(1), pages 69-70, 05.

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