Changes in Tax Structures in European Union Member States

Vera Takács, Ákos Máté and Sandor Nagy
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Vera Takács: Department of World Economy, Corvinus University of Budapest
Ákos Máté: Corvinus University of Budapest

Society and Economy, 2015, vol. 37, issue supplement, 137-155

Abstract: The European Union does not have a comprehensive common tax policy and substantial changes in this specialized policy area are not likely in the foreseeable future. Albeit common rules, requirements, minimum rates for certain tax types were implemented in the last few decades, they barely limit the Member States in using their tax policies as one of the worthiest elements of their arsenal in increasing competitiveness or quite the contrary, to undermining their own international competitiveness inadvertently through a misguided tax policy. In this article, we put the tax policies of the Visegrad Group and the Eurozone core countries (Germany, Austria and the Netherlands), as well as changes in these policies under the magnifying glass, in terms of the impact of tax structure changes on economic growth and employment in the last decade.

Keywords: tax policy; tax structure; European Union; crisis; fiscal consolidation (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Date: 2015
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