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Quality of taxation and the crisis: Tax shifts from a growth perspective

  • Doris Prammer

    ()

    (European Commission)

One aim of consolidation after the crisis on the taxation side is to curb growth as little as possible. Economic literature suggests that some tax systems are more conducive to growth, in particular those relying on consumption, environmental and property taxation. This paper reflects on behavioural responses of economic agents to taxation and reviews the literature on the impact of tax structures on growth. Furthermore, it analyses the tax structure in the EU-27 Member States and assess if the crises has triggered a move towards tax systems more conducive to growth.

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File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_29_en.pdf
File Function: final version, 2011
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Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 29.

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Length: 55 pages
Date of creation: Dec 2011
Date of revision:
Handle: RePEc:tax:taxpap:0029
Contact details of provider: Web page: http://ec.europa.eu/taxation_customs/index_en.htm

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