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Tax Policies in the European Union: 2016 Survey

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  • European Commission

Abstract

This report aims to improve the transparency of the European Semester process by publishing in a clear and accessible format the main indicators used to examine Member States' tax policies, alongside information on recent tax reforms. It also sets out some reform options and examples to act as inspiration for Member States looking to improve the fairness and efficiency of their tax systems.

Suggested Citation

  • European Commission, 2016. "Tax Policies in the European Union: 2016 Survey," Taxation Survey 2016, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxsur:2016
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    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/tax_policies_survey_2016.pdf
    File Function: final version, 2016
    Download Restriction: no
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    References listed on IDEAS

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    1. Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 33(93), pages 131-177.
    2. Leventi, Chrysa & Vujackov, Sanja, 2016. "Baseline results from the EU28 EUROMOD (2011-2015)," EUROMOD Working Papers EM3/16, EUROMOD at the Institute for Social and Economic Research.
    3. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    4. Fiscalis Tax Gap Project Group, 2016. "The concept of tax gaps - Report on VAT Gap Estimations," Taxation Studies 0065, Directorate General Taxation and Customs Union, European Commission.
    5. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
    6. Zew, 2015. "EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2015," Taxation Studies 0063, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Margit Schratzenstaller-Altzinger & Fanny Dellinger, 2017. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems," WIFO Studies, WIFO, number 60797, August.
    2. European Commission, 2018. "Tax Policies in the European Union: 2018 Survey," Taxation Survey 2018, Directorate General Taxation and Customs Union, European Commission.
    3. European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.

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    More about this item

    Keywords

    European Union; taxation;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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