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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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.
|Item Type:||MPRA Paper|
|Original Title:||Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms|
|Keywords:||Europe Tax Systems Reforms|
|Subjects:||H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General|
|Depositing User:||Luigi Bernardi|
|Date Deposited:||26. Oct 2009 19:09|
|Last Modified:||13. Feb 2013 00:08|
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