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Tax Policies in the European Union: 2018 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, 2018. "Tax Policies in the European Union: 2018 Survey," Taxation Survey 2018, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxsur:2018
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    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/tax_policies_survey_2018.pdf
    File Function: final version, 2018
    Download Restriction: no
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    References listed on IDEAS

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    Cited by:

    1. Gilda Almeida, 2019. "Global Corporate Tax Rate Competition. Who Pays the Bill?," Proceedings of the 12th International RAIS Conference, April 3-4, 2019 6GA, Research Association for Interdisciplinary Studies.
    2. Marian Fink & Jitka Janová & Danuše Nerudová & Jan Pavel & Margit Schratzenstaller-Altzinger & Friedrich Sindermann & Martin Spielauer, 2019. "Policy Recommendations on the Gender Effects of Changes in Tax Bases, Rates, and Units. Results of Microsimulation Analyses for Six Selected EU Member Countries," WIFO Working Papers 578, WIFO.
    3. European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
    4. Margit Schratzenstaller-Altzinger & Alexander Krenek, 2019. "Tax-based Own Resources to Finance the EU Budget. Potential Revenues, Summary Evaluation from a Sustainability Perspective, and Implementation Aspects," WIFO Working Papers 581, WIFO.

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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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