Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report

European Commission
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European Commission: European Commission
Authors registered in the RePEc Author Service: Doris Prammer, Zornitsa Kutlina-Dimitrova, Serena Fatica, Gaetan J.A. Nicodeme, Thomas Hemmelgarn () and Bert Saveyn

No 34, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: The 2012 edition of the report ‘Tax reforms in EU Member States’ intends to contribute to the tax policy debate in the EU. Following the successful 2011 edition, the report consists of two parts: i) a short analysis of tax revenue data and an overview of recent tax reforms in Member States, and ii) a discussion of selected up-to-date tax policy topics in the form of two analytical chapters. The first analytical chapter focuses on the economic implications and policy challenges of the EU VAT system, of which it provides an overview of the history and possible future. It analyses welfare gains and economic benefits from simplifying VAT procedures and reviews options to reduce VAT fraud and evasion. This chapter is particularly topical in light of two recent Commission Communications on ‘the future of VAT’ and on ‘concrete ways to reinforce the fight against tax fraud and tax evasion including in relation to third countries’. The second analytical chapter deals with economic challenges that EU Member States are facing in the field of taxation and tax policy in times of slow growth and high fiscal consolidation needs. Applying an indicator-based approach, the report identifies horizontal challenges related to (i) fiscal consolidation on the revenue side and growth-friendly tax structures, (ii) broadness of tax bases in both direct and indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation.

Keywords: European Union; Taxation; European Semester; VAT (search for similar items in EconPapers)
JEL-codes: H21 H22 H23 H25 H27 H62 (search for similar items in EconPapers)
Pages: 124 pages
Date: 2012-10
New Economics Papers: this item is included in nep-acc
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Citations: View citations in EconPapers (14)

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