2014-2015 tax changes in EU Member States vs the Commission’s tax policy recommendations
Luigi Bernardi ()
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Luigi Bernardi: Università di Pavia
Working papers from Società Italiana di Economia Pubblica
At first glance, it would seem that in recent years the tax changes adopted by EU Member States have diverged from the European Commission’s tax policy recommendations. Member States generally appear to go no further than making minor changes to existing tax rules. The Commission, on the other hand, recommends far broader reforms designed to help tax systems meet the challenges raised by the current economic crisis. Therefore, the purpose of this paper is to monitor this situation, and to offer an overall picture of the 2014-2015 tax changes made by European Union Member States. Furthermore, we shall be discussing the EU’s 2015 tax policy recommendations to Member States. By doing so we are in a position to affirm that the said divergence appears to exist, and we offer a number of observations regarding this result.
Keywords: Tax reforms; European Union; 2014-2015 (search for similar items in EconPapers)
JEL-codes: H20 H24 H29 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-ger, nep-pbe and nep-pub
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