Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms
This paper evaluates tax reforms introduced by EU members since the early 1990 and finds that they have been mostly limited and marginal. The paper suggests more radical reforms, particularly as to taxaion of labour, the main taxez, and the financing of EU.
|Date of creation:||15 Mar 2003|
|Date of revision:|
|Publication status:||Published in Tax Systems and tax reform in Europe (2004): pp. 30-54|
|Contact details of provider:|| Postal: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
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