Munich Personal RePEc Archive

Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms

Luigi, Bernardi (2003): Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms. Published in: Tax Systems and tax reform in Europe (5. October 2004): pp. 30-54.

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Abstract

This paper evaluates tax reforms introduced by EU members since the early 1990 and finds that they have been mostly limited and marginal. The paper suggests more radical reforms, particularly as to taxaion of labour, the main taxez, and the financing of EU.

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