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2014-2015 tax changes in EU Member States vs the Commission’s tax policy recommendations

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  • Luigi Bernardi

    (Università di Pavia)

Abstract

At first glance, it would seem that in recent years the tax changes adopted by EU Member States have diverged from the European Commission’s tax policy recommendations. Member States generally appear to go no further than making minor changes to existing tax rules. The Commission, on the other hand, recommends far broader reforms designed to help tax systems meet the challenges raised by the current economic crisis. Therefore, the purpose of this paper is to monitor this situation, and to offer an overall picture of the 2014-2015 tax changes made by European Union Member States. Furthermore, we shall be discussing the EU’s 2015 tax policy recommendations to Member States. By doing so we are in a position to affirm that the said divergence appears to exist, and we offer a number of observations regarding this result.

Suggested Citation

  • Luigi Bernardi, 2016. "2014-2015 tax changes in EU Member States vs the Commission’s tax policy recommendations," Working papers 46, Società Italiana di Economia Pubblica.
    • Handle: RePEc:ipu:wpaper:46
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    References listed on IDEAS

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    More about this item

    Keywords

    Tax reforms; European Union; 2014-2015;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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