Growth†Friendly Tax Structures: An Indicator†Based Approach

Florian Wöhlbier, Caterina Astarita and Gilles Mourre

German Economic Review, 2018, vol. 19, issue 1, 32-73

Abstract: This paper designs a horizontal indicator†based assessment methodology aimed at identifying those EU countries presenting a potential need and scope for shifting taxation away from labour to other tax bases less detrimental to growth. The assessment methodology, as a first step, selects a set of indicators measuring specific aspects of tax policy. Subsequently, for each individual indicator, performance thresholds are calculated based on a benchmarking approach. Finally, a screening algorithm based on commonly accepted findings from the relevant economic literature is used to assess the overall performance of a country in two policy areas, namely the need for a tax shift and the scope for it. Various robustness checks are performed.

Date: 2018
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