publication . Preprint . 2012

Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report

European Commission;
Open Access
  • Published: 01 Oct 2012
Abstract
The 2012 edition of the report ‘Tax reforms in EU Member States’ intends to contribute to the tax policy debate in the EU. Following the successful 2011 edition, the report consists of two parts: i) a short analysis of tax revenue data and an overview of recent tax reforms in Member States, and ii) a discussion of selected up-to-date tax policy topics in the form of two analytical chapters. The first analytical chapter focuses on the economic implications and policy challenges of the EU VAT system, of which it provides an overview of the history and possible future. It analyses welfare gains and economic benefits from simplifying VAT procedures and reviews optio...
Subjects
free text keywords: European Union, Taxation, European Semester, VAT, jel:H21, jel:H22, jel:H23, jel:H25, jel:H27, jel:H62

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