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The Development of Tax Structures in the EU Member States

Helmut Kramer
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Helmut Kramer: WIFO

Authors registered in the RePEc Author Service: Karl Aiginger

in WIFO Studies from WIFO

Abstract: Some of the proposals of national as well as European fiscal policy makers can be viewed as advocating something like a cartel of conditions formed by national tax administrations, out of a certain (understandable) déformation professionelle of ministers of finance. For this very reason such proposals have been condemned by others as aiming to eliminate desirable competition between national tax systems ...

Keywords: The; Development; of; Tax; Structures; in; the; EU; Member; States; European; Union; Economic; Policy; Issues; for; the; Next; Decade (search for similar items in EconPapers)
Date: 2003 Written 2003-12-01
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