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Tax shifts

Author

Listed:
  • Milena Mathé

    (European Commission)

  • Gaetan Nicodeme

    (European Commmission, ULB, CESifo, CEPR)

  • Savino Rua

    (European Commission)

Abstract

Shifting taxes away from labour to tax bases which are considered least detrimental to growth remains a common policy recommendation from the European Commission and other international institutions. This paper reviews the theoretical and empirical literature on the growth effects of tax shifts. It then takes stock of tax shifts in the EU Member States over the last years, giving a few examples of their implementation and of the hurdles Member tates have faced. Finally, it concludes on recent developments that may impact on the nature of future tax shifts

Suggested Citation

  • Milena Mathé & Gaetan Nicodeme & Savino Rua, 2015. "Tax shifts," Taxation Papers 59, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxpap:0059
    as

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    References listed on IDEAS

    as
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    More about this item

    Keywords

    European Union; Taxation; Growth; Tax shift; labour taxation; VAT; redistribution;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • N14 - Economic History - - Macroeconomics and Monetary Economics; Industrial Structure; Growth; Fluctuations - - - Europe: 1913-
    • P35 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance

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