| 000 | 02581cam a2200373 4500500 | ||
|---|---|---|---|
| 005 | 20250121134703.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aGarnier, Gaëlle _eauthor |
| 700 | 1 | 0 |
_a György, Endre _eauthor |
| 700 | 1 | 0 |
_a Heineken, Kees _eauthor |
| 700 | 1 | 0 |
_a Mathé, Milena _eauthor |
| 700 | 1 | 0 |
_a Puglisi, Laura _eauthor |
| 700 | 1 | 0 |
_a Ruà, Savino _eauthor |
| 700 | 1 | 0 |
_a Skonieczna, Agnieszka _eauthor |
| 700 | 1 | 0 |
_a Van Mierlo, Astrid _eauthor |
| 245 | 0 | 0 | _aA wind of change? Reforms of Tax Systems since the launch of Europe 2020 |
| 260 | _c2015. | ||
| 500 | _a36 | ||
| 520 | _aThis paper reviews the tax reforms implemented by EU Member States since the adoption of the first country-specific recommendations in the framework of the Europe 2020 strategy. Even though there is a need for more action, as evidenced by the number of tax recommendations, overall many Member States have put in place reforms that follow the logic of the EU policy recommendations in most priority areas. A large number of Member States have recently introduced targeted reductions in the tax burden on labour and have shifted the tax burden towards less detrimental tax bases, although these changes have been of a limited magnitude. Tax incentives to support research and development have grown in importance, and have contributed to sustaining R&D investment during the crisis. Regarding private debt, which was one of the roots of the crisis, several Member States have taken measures to reduce the debt bias in their tax system. Almost half of the Member States have shifted some of the tax burden to recurrent immovable property taxes, even if significant increases were only observed in a few countries. Finally, many Member States have worked on strengthening tax compliance with some of them reporting tangible financial results. However, progress has been more limited in relation to environmental tax reforms and VAT. JEL classification: H11, H20, H24, H25, H26, H27, H87 | ||
| 690 | _acompliance | ||
| 690 | _aVAT | ||
| 690 | _apersonal income taxation | ||
| 690 | _afraud | ||
| 690 | _atax policy | ||
| 690 | _aEuropean Semester | ||
| 690 | _aEuropean Union | ||
| 690 | _aresearch and development | ||
| 690 | _ataxation | ||
| 690 | _aenvironment | ||
| 690 | _acorporate taxation | ||
| 786 | 0 | _nReflets et perspectives de la vie économique | Volume LIII | 2 | 2015-01-30 | p. 75-111 | 0034-2971 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-reflets-et-perspectives-de-la-vie-economique-2014-2-page-75?lang=en&redirect-ssocas=7080 |
| 999 |
_c577117 _d577117 |
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