Tax shifts

Milena Mathé, Gaëtan Nicodème and Savino Rua
Additional contact information
Milena Mathé: European Commission
Savino Rua: European Commission

No 59, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: 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 tates have faced. Finally, it concludes on recent developments that may impact on the nature of future tax shifts

Keywords: European Union; Taxation; Growth; Tax shift; labour taxation; VAT; redistribution (search for similar items in EconPapers)
JEL-codes: H20 H30 N14 P35 (search for similar items in EconPapers)
Pages: 36 pages
Date: 2015-10
New Economics Papers: this item is included in nep-acc, nep-eec, nep-pbe and nep-pub
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