Coverart for item
The Resource Tax shifts

Tax shifts

Label
Tax shifts
Title
Tax shifts
Creator
Subject
Language
eng
Summary
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 States have faced. Finally, it concludes on recent developments that may impact on the nature of future tax shifts
http://library.link/vocab/creatorName
  • Mathé, M
  • Nicodème, G
  • Ruà, S
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Taxation papers: working paper
Series volume
59/2015
http://library.link/vocab/subjectName
  • tax policy
  • tax reform
  • employment income
  • VAT
  • redistribution principle
Label
Tax shifts
Instantiates
Publication
Extent
25 p.
Isbn
9789279522765
Isbn Type
(print)
Issn
ISSN 1725-3217 (online)
Label
Tax shifts
Publication
Extent
25 p.
Isbn
9789279522765
Isbn Type
(print)
Issn
ISSN 1725-3217 (online)

Library Locations

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