Changes in tax structures in European Union Member States

Takács, Vera, Máté, Ákos and Nagy, Sándor Gyula (2015) Changes in tax structures in European Union Member States. Society and Economy, 37 (s1). pp. 137-155. DOI 10.1556/204.2015.37.S.9

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The European Union does not have a comprehensive common tax policy and substantial changes in this specialized policy area are not likely in the foreseeable future. Albeit common rules, requirements, minimum rates for certain tax types were implemented in the last few decades, they barely limit the Member States in using their tax policies as one of the worthiest elements of their arsenal in increasing competitiveness or quite the contrary, to undermining their own international competitiveness inadvertently through a misguided tax policy. In this article, we put the tax policies of the Visegrad Group and the Eurozone core countries (Germany, Austria and the Netherlands), as well as changes in these policies under the magnifying glass, in terms of the impact of tax structure changes on economic growth and employment in the last decade.

Item Type:Article
Uncontrolled Keywords:tax policy, tax structure, European Union, crisis, fiscal consolidation
JEL classification:H20 - Taxation, Subsidies, and Revenue: General
Divisions:Faculty of Economics > Department of World Economy
Subjects:Economic policy
ID Code:2228
Deposited By: Ádám Hoffmann
Deposited On:19 Feb 2016 08:41
Last Modified:13 Dec 2021 09:14

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