Tax reforms in EU Member States 2013 Tax policy challenges for economic growth and fiscal sustainability
- Marco Buti, Heinz Zourek & team
- May 2013
- European Commission
- International
The 2013 edition of the report ‘Tax reforms in EU Member States’ contributes to the tax policy debate in the EU. The report provides an overview of recent tax reforms carried out in Member States in 2012 and the first half of 2013. It also summarises changes in overall tax revenue and identifies common trends across countries, offering a descriptive typology of reforms consistent with the main messages from the European Semester. The challenges under scrutiny have a bearing on growth, employment, fiscal sustainability and may impact macroeconomic stability. The report examines wide-ranging macroeconomic challenges related to the sustainability of public finance and the growth-friendliness of the tax structure. The report discusses the role of taxation in income redistribution and concludes that distributional analysis could receive due attention in designing policy reforms. There are several more taxation analysis discussed in this report.
