Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms

Luigi Bernardi ()

MPRA Paper from University Library of Munich, Germany

Abstract: This paper evaluates tax reforms introduced by EU members since the early 1990 and finds that they have been mostly limited and marginal. The paper suggests more radical reforms, particularly as to taxaion of labour, the main taxez, and the financing of EU.

Keywords: Europe; Tax; Systems; Reforms (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Date: 2003-03-15
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Citations: View citations in EconPapers (6)

Published in Tax Systems and tax reform in Europe (2004): pp. 30-54

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:18041

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