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

Preprint OPEN
European Commission;
(2012)
  • Subject: European Union, Taxation, European Semester, VAT
    • jel: jel:H62 | jel:H22 | jel:H21 | jel:H25 | jel:H23 | jel:H27

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 refo... View more
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    5.18. Rules for mortgage interest deductibility for owner-occupied properties in EU Member States 5.19. Summary of challenges in area of environmental taxation 5.20. Overview table: Tax policy challenges in Member States A.1. Total taxes (including social security contributions) and tax structure A.2. Total taxes (including social security contributions) and tax structure A.3. Development of implicit tax rates A.4. Statutory tax rates A.5. Energy tax revenues in relation to final energy consumption A.6. The composition of tax wedge in 2011, single average income worker A.7. Standard and reduced VAT rates in the EU A.8. Measures of tax progressivity Keen, M., Klemm, A. and V. Perry (2010), Tax and the Crisis, Fiscal Studies 31(1), pp.43-79.

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