Coverart for item
The Resource Tax reforms in EU member states : tax policy challenges for economic growth and fiscal sustainability : 2015 report

Tax reforms in EU member states : tax policy challenges for economic growth and fiscal sustainability : 2015 report

Label
Tax reforms in EU member states : tax policy challenges for economic growth and fiscal sustainability : 2015 report
Title
Tax reforms in EU member states : tax policy challenges for economic growth and fiscal sustainability : 2015 report
Creator
Subject
Language
  • eng
  • eng
Summary
This report presents an overview of recent tax policy reforms across the EU and provides up-to-date analysis of challenges being faced in these areas. It also includes indicator-based assessments, which provide an insight into the relative performance of Member States' tax systems in terms of efficiency, effectiveness and equity to inform the national and European policy debate. Chapter 1 provides an overview of the most important tax reforms implemented by Member States between mid-2014 and mid-2015. Chapter 2 examines the role that taxation can play in ensuring fiscal sustainability, and also discusses the need and scope for a growth-friendly tax shift away from labour to sources of revenue less detrimental to growth. Chapter 3 investigates ways to improve the efficiency of the tax system by improving its design, with particular attention given to consumption taxes, housing taxes, the debt bias in corporate taxation, environmental taxes and tax expenditures. Chapter 4 examines tax administration and tax compliance, and discusses the effects of certain tax measures on income distribution. Chapter 5 provides an overview of the challenges faced by Member States in the area of tax policy, as identified in the different chapters. It also includes a comparison with the results of last year's report
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
  • Directorate General for Taxation and Customs Union
  • Directorate General for Economic and Financial Affairs
Series statement
Taxation papers: working paper
Series volume
58/2015
http://library.link/vocab/subjectName
  • tax policy
  • tax system
  • tax reform
  • tax structure
  • VAT
  • property tax
  • pension
  • environmental tax
Label
Tax reforms in EU member states : tax policy challenges for economic growth and fiscal sustainability : 2015 report
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/documents/EU/Tax_reforms_in_EU_member_states2.zip
Instantiates
Publication
Extent
121 p.
Isbn
9789279511813
Isbn Type
(print)
Issn
ISSN 1725-3217 (online)
Note
20160308
Label
Tax reforms in EU member states : tax policy challenges for economic growth and fiscal sustainability : 2015 report
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/documents/EU/Tax_reforms_in_EU_member_states2.zip
Publication
Extent
121 p.
Isbn
9789279511813
Isbn Type
(print)
Issn
ISSN 1725-3217 (online)
Note
20160308

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...