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Tax Policies in the European Union: 2017 Survey

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  • European Commission

Abstract

This report aims to improve the transparency of the European Semester process by publishing in a clear and accessible format the main indicators used to examine Member States' tax policies, alongside information on recent tax reforms. It also sets out some reform options and examples to act as inspiration for Member States looking to improve the fairness and efficiency of their tax systems.

Suggested Citation

  • European Commission, 2017. "Tax Policies in the European Union: 2017 Survey," Taxation Survey 2017, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxsur:2017
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    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/tax_policies_survey_2017.pdf
    File Function: final version, 2017
    Download Restriction: no
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    References listed on IDEAS

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    Cited by:

    1. Alena Andrejovská & Jozef Glova, 2022. "Sustainability of Farms in EU Countries in the Context of Income Indicators: Regression Analysis Based on a New Classification," Agriculture, MDPI, vol. 12(11), pages 1-14, November.
    2. European Commission, 2018. "Tax Policies in the European Union: 2018 Survey," Taxation Survey 2018, Directorate General Taxation and Customs Union, European Commission.
    3. European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
    4. Charanwanitwong, Thanaphon & Fraszczyk, Anna, 2018. "Rail liberalisation in Europe and lessons for Thailand: Policy makers vs. academic views," Transportation Research Part A: Policy and Practice, Elsevier, vol. 113(C), pages 421-440.
    5. Jude Darmanin, "undated". "The Financing of Companies in Malta," CBM Policy Papers PP/04/2017, Central Bank of Malta.

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    More about this item

    Keywords

    European Union; taxation;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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