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What future for taxation in the EU ?

Author

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  • Catherine Mathieu

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

  • Henri Sterdyniak

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

Abstract

European economies have high taxation levels, which allow financing the European Social Models, characterised by a high level of public and social spending. Hence taxation issues are of first importance in Europe and have generated a huge number of analyses, reports and debates over the last decades. As concerns the future of taxation in the EU, a broad group of questions is: which tax reforms should be implemented at the domestic level? Do we need tax harmonisation and tax coordination at the EU level? How could tax reforms help in the resorption of euro area current imbalances?

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  • Catherine Mathieu & Henri Sterdyniak, 2015. "What future for taxation in the EU ?," Post-Print hal-03459745, HAL.
    • Handle: RePEc:hal:journl:hal-03459745
    Note: View the original document on HAL open archive server: https://sciencespo.hal.science/hal-03459745
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