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Recent Reforms of Tax Systems in the EU: Good and Bad News

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Author Info

  • Gaëlle Garnier

    ()
    (European Commission)

  • Aleksandra Gburzynska

    ()
    (European Commission)

  • Endre György

    ()
    (European Commission)

  • Milena Mathé

    ()
    (European Commission)

  • Doris Prammer

    ()
    (European Commission)

  • Savino Ruà

    ()
    (European Commission)

  • Agnieszka Skonieczna

    ()
    (European Commission)

Abstract

This paper reviews to what extent Member States followed the tax policy priorities put forward by the European Commission in the Annual Growth Survey of November 2012: shifting taxation away from labour, broadening tax bases, reducing corporate tax debt bias and improving tax compliance. The ‘good news’ which emerges from the analysis is that overall Member States are making efforts to make tax systems more efficient, competitive and fair; the ‘bad news’ is that the extent of the challenges calls for more action in all the priority areas identified.

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File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_39.pdf
File Function: final version, 2013
Download Restriction: no

Bibliographic Info

Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 39.

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Length: 176 pages
Date of creation: Oct 2013
Date of revision:
Handle: RePEc:tax:taxpap:0039

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

Keywords: European Union; taxation; tax policy; tax reform; VAT; tax fraud; corporate taxation; personal income taxation; environment; research and development;

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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.

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