Quality of taxation and the crisis: Tax shifts from a growth perspective

Doris Prammer

No 29, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: One aim of consolidation after the crisis on the taxation side is to curb growth as little as possible. Economic literature suggests that some tax systems are more conducive to growth, in particular those relying on consumption, environmental and property taxation. This paper reflects on behavioural responses of economic agents to taxation and reviews the literature on the impact of tax structures on growth. Furthermore, it analyses the tax structure in the EU-27 Member States and assess if the crises has triggered a move towards tax systems more conducive to growth.

Keywords: financial crisis; tax efficiency; optimal taxation; tax structure; tax shift (search for similar items in EconPapers)
JEL-codes: E62 H11 H21 H26 (search for similar items in EconPapers)
Pages: 55 pages
Date: 2011-12
New Economics Papers: this item is included in nep-acc, nep-eec, nep-fdg, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (18)

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