Bernardi, Luigi (2009): Le tasse in Europa dagli anni novanta. Published in: Economia Italiana No. 2009/3 (30. December 2009): pp. 769-807.
Download (310kB) | Preview
This paper is devoted to present and to discuss the evolution of tax systems in Europe since the middle of the 1990s. EU25 as well as EU15 and NMS countries are considered. First of all, in par. 2, the quantitative trends of revenue are considered, since 1995 to 2006 (last detailed data available in Eurostat data bank). In EU15 countries no relevant changes took place, with reference to both the total level of taxation and its institutional composition by main taxes. On the contrary, in NMS countries total fiscal pressure went down, especially in the case of the personal income tax and social contributions. In EU15 countries fiscal burden continues to be charged mainly on labor incomes, while in NMS countries consumption taxes prevail. Tax systems convergence was limited in EU15 member countries and more relevant in NMS countries. In both groups of countries the more converging taxes were the corporate tax and the Vat. There is no evidence of a trend toward a greater decentralization of the power to tax. The countercyclical role played by taxation during the economic crisis was small and mainly consisted in lowering the income tax burden on lower incomes. Par. 3 discusses the main tax reforms which took place during those years. Those reforms were mainly concentrated on the most mobile bases (corporation tax and financial rents) in EU15 and on income tax in NMS, with the widespread proliferation of flat taxes. Finally, par 4 explores the most recent proposal of tax reforms, which have been suggested by the EU commission, the OECD and the “Mirrlees Review”. Some of the insights stemming from European experiences and reform proposals are then applied to the Italian case.
|Item Type:||MPRA Paper|
|Original Title:||Le tasse in Europa dagli anni novanta|
|English Title:||Taxation in Europe since the Years 1990s|
|Keywords:||Tax Systems, Tax Reforms, Europe, 1995-2006|
|Subjects:||H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General|
|Depositing User:||Luigi Bernardi|
|Date Deposited:||23. Jun 2010 15:04|
|Last Modified:||31. Dec 2015 02:53|
AGELL, J., SOERENSEN, P.B., 2006, Tax Policy and Labour Market Performance, Cambridge, Mass.: The MIT Press.
ARULAMPALAM, W.ET AL:,2009, The Direct Incidence of Corporate Income Tax on Wages, University Centre for Business Taxation Working Paper 09/17.
ATKINSON. A.B., 2004, “Growth, Taxation, and the Long Run Evolution of Top Incomes” XVI Conferenza Siep, Pavia: http://maceprha.unipv.it/websiep/default.asp.
AUERBACH, A.J., HINES,J.R. and SLEMROD J. (Eds), 2007, Taxing Corporate Income in the 21st Century, Cambridge: Cambridge University Press.
BERNARDI, L., 2004, “Rationale and Open Issues for More Radical Reforms”, BERNARDI, L. and P. PROFETA, Tax Systems and Tax Reforms in Europe, London: Routledge, 30-54.
BERNARDI, L., 2009, Quali percorsi per la finanza pubblica italiana? Primi elementi di discussione, W.P. SIEP, 625/2009, Pavia: SIEP, http://www-1.unipv.it /websiep/ wp/625.pdf.
BERNARDI, L. and PROFETA, P. (Eds), 2004, Tax Systems and Tax Reforms in Europe, London: Routledge.
BERNARDI, L., CHANDLER, M.W.S. and GANDULLIA, L. (Eds), 2005, Tax Systems and Tax Reforms in NEW EU Members, London: Routledge.
BETTENDORF L. ET AL., 2009, Corporation Tax Harmonization in the EU, CPB Discussion Paper N. 133, November.
BLUNDELL, R., ET AL., 1998, “Estimating Labour Supply Responses Using Tax Reforms”, Econometrica, 66, 827-861.
BOERI, T. e VAN OURS, J., 2009, Economia dei mercati del lavoro imperfetti, Milano: EGEA.
BOSI, P. e GUERRA, M.C., 2009, I tributi nell’economia italiana, 10a ed, Bologna: Il Mulino.
CARONE, G.F. ET AL., 2008, Recent Reforms of the Tax and Benefit Systems in the Framework of the Flexucurity, European Occasional Papers, 43/2009, Brussels: The European Commisssion.
CASTANHEIRA ET. AL:, 2009, On the Political Economics of Tax Reforms, comunicazione alla XXI riunione scientifica della Società italiana di economia pubblica, Pavia: http://www-1.unipv.it/websiep /2009/200994.pdf.
CIPOLLINA, S., 2003, I confini giuridici nel tempo presente. Il caso del diritto fiscale, Milano: Giuffré
CNOSSEN, S., 2001, “Tax Policy in the European Union: A Review of Issues and Options”, FinanzArchiv, 4, 1-93.
COENEN, G. and MCADAM, P., 2006, “How Do VAT Changes Affect the Economy? An Illustration Using the New AREA-Wide Model”, ECB Research Bulletin, 4, 2-5.
COENEN, G., MCADAM, P., 2007, Tax Reform and Labour Performance in the Euro Area, ECB W.P. 747, Frankfurt: The ECB.
COMMISSIONE DI STUDIO sulla tassazione dei redditi di capitale e dei redditi diversi di natura finanziaria, 2008, “Relazione finale”, Tributi, Suppl. n.2, e http://www.ssef.it/sites/ssef/files/Documenti/Rivista%20Tributi/Sogei% 20supp_2.pdf.
COMMISSIONE DI STUDIO sull’imposizione fiscale sulle società, 2008, “Relazione finale”, Tributi, Suppl. n.3, e http://www.ssef.it/sites /ssef files/ Documenti/Rivista%20Tributi tributi_ Supplermento _3_def.pdf.
COPENHAGEN ECONOMICS, 2007, Study on Reduced Vat to Goods and Services in the Member States of the European Union, TAXUD W.P. 6503, Brussels: The European Commission.
DALLERA, G., 2008, “Imposizione patrimoniale ed esperienze di altri paesi”, Tributi, Suppl. n. 1, e http://www.ssef.it/sites/ssef/files/Documenti/Rivista%20Tributi/Supplemento %201-%20Libro% 20Bianco/Imposizione%20patrimoniale_dallera.pdf.
DE MOIJ, R.A and DEVEREUX, M.P., 2009, Alternative Systems of Business Tax in Europe: An applied Analysis of ACE and CBIT Reforms, TAXUD W.P: 12247, Brussels: The EU Commission.
DEVEREUX, M.P. ET AL., 2008, “Do Countries Compete Over Corporate Tax Rates?”, Journal of Public Economics, 92, 1210-1235.
DEVEREUX, M.P. and LORETZ, S., 2008, Increased Efficiency trough Consolidation and Formula Apportionment in the European Union?, Oxford: University Centre for Business taxation.
DE VINCENTI, C. e PALADNI, R., 2008, “Libro Bianco. L'imposta sul reddito delle persone fisiche e il sostegno alle famiglie”, Tributi, Suppl. n. 1 e http://www. ssef.it/?id=3722.
DE VINCENTI, C. e PALADINI, R., 2009, “Personal Income Tax Design for Italy: Lessons from the Theory”, Rivista italiana degli economisti, 1, 7-46.
ELSCHNER, C. and VANBORREN, W., 2009, Corporate Effective Tax Rates in an Enlarged European Union, TAXUD W.P. 33071, Brussels: The European Commission.
DREHER, A., 2006, “The Influence of Globalization on Taxes and Social Policy: An Empirical Analysis for OECD Countries”, European Journal of Political Economy, 22, 1, 179-201.
EU COMMISSION, 1994, Growth, Competitiveness, Employment: The Challenges and Ways Forward Into the 21st Century, White Paper, Luxemburg: The EU Commission.
EU COMMISSION, 2000a, Structure of the Taxation Systems in the European Union, 1970-1997, Brussels: The EU Commission.
EU COMMISSION, 2000b, Structure of Tax Systems in Estonia, Poland, Hungary, the Czech Republic and Slovenia, Brussels: The EU Commission.
EU COMMISSION, 2008a, Taxation Trends in the European Union, Brussels: The EU Commission.
EU COMMISSION, 2008b, A European Recovery Plan, communication from the Commission to the European Council, COM (2008)800, Brussels: The European Commission.
EU COMMISSION, 2008c, “Public Finance in EMU 2008”, European Economy, n. 4.
EU COMMISSION, 2009a, “Monitoring Revenue Trends and Tax Reforms in Member States 2008”, European Economy 4/2009.
EU COMMISSION, 2009b, Taxation. Company Tax, http://ec.europa.eu/taxation_customs/ taxation/company_tax/gen_overview/index_en.htm
EU COMMISSION, 2009c, Company Tax. Common Tax Base, Brussels: EU Commission, Taxation and Customs Union, http://ec.europa.eu/taxation_customs/ taxation/company_tax/common_tax_base/index_en.htm
FORTE, F., 2009, Ezio Vanoni economista pubblico, a cura di S. Beretta e L. Bernardi, Soveria Manelli e Treviglio: Rubbettino/Leonardo Facco.
FUEST, A. ET AL., 2008, “Is a Flat Tax Reform Feasible in a Grown-up Democracy of Western Europe?”, International Tax and Public Finance, 15, 620-636.
GAMMIE, M. 2003, “The role of European Court of Justice in the development of direct taxes in the European Union”, Bulletin for International Fiscal Documentation, 86-98.
GENSER, B. and REUTTER, A., 2007, “Moving Toward Dual Income Taxation in Europe”, FinanzArchiv, 63, 3, 436-456.
GORDON, R.J., 2007, Issues in Comparison of Welfare Between Europe and the United States, Paper presented to the Bureau of European Policy Advisers, “Change, Innovation and Distribution”, Brussels, December.
GRIFFITH, R. and KLEMM, A., 2004, What Has Been the Tax Competition Experience of the Last 20 Years?, WP 04/05, London: The Institute of Fiscal Studies.
HOMBURG, S., 2007, “Germany’s Company Tax Reform of 2008”, FinanzArchiv, 63, 4, 591-612.
HINES, J.R., 2007, “Taxing Consumption and Other Sins”, The Journal of Economic Perspectives, 21, 49-68.
INSTITUTE FOR FISCAL STUDIES, 2009, The Mirrlees Review, http://www.ifs.org. uk/ mirrlees Review
JOHANSSON, A. ET AL., 2008, Taxation and Economic Growth, W.P. 620, Paris: OECD.
JOUMARD, I., 2001, Tax Systems in European Union, Economic Department WP 301, Paris: OECD.
KAPANOGLOU, G. and NEWBERY, D.N., 2008, “Horizontal Inequality and Vertical Redistribution with Indirect Taxes: The Greek Case”, Fiscal Studies, 29, 257-284.
KEEN, M., 2001, “The German Tax Reform 2000”, International Tax and Public Finance, 603-621.
KEEN, M., ET AL., 2008, “The Flat tax(es): Principles and Experiences”, International Tax and Public Finance, 6, 712-751.
KLEMM, A., 2007, Allowances for Corporate Equity in Practice, CESifo Economic Studies 53, 229-262
LONGOBARDI, E., 2009, “International Trends in Personal Income Tax: Some Aspects of Vertical and Horizontal Equity”, Rivista Italiana degli Economisti, XIV, 127-156.
MAFFINI, C.G., 2004, “Germany”, BERNARDI, L. and PROFETA, P. (Eds), 2004, 126-158.
MINTZ, J.M., 2002, “European Company Tax Reform: Prospects for the future”, CESIFO Forum, Spring, 3-9.
MITRA, P. and STERN, N., 2003, Tax Systems in Transition, WB Working Paper 2947, Washington, D.C.: The World Bank.
NORREGAARD, J. and KHAN, T.S, 2007, Tax Policy: Recent Trend and Coming Challenges, WP/07/274, Washington. D.C.: The IMF.
OECD, 2006, Fundamental Reform of the Personal Income Tax, Paris: OECD.
OECD, 2007, Fundamental Reform of the Corporation Tax, Paris: OECD.
OECD, 2009a, Revenue Statistics, 1965-2007, Paris: OECD.
OECD, 2009b, Taxing Wages, 2007-2008, Paris: OCDE.
OWENS, J., 2005, “Competition for FDI and the Role of Taxation”, BERNARDI, L., CHANDLER, M.W.S. and GANDULLIA L., 2005, 112-132.
PEDONE, A., 2009, “Tax Theory and Tax Practice: Problems of Defining, Measuring and Assessing Tax Bases, LONGOBARDI, E. e PETRETTO, A., Saggi di economia della tassazione, Milano, FrancoAngeli per la Società italiana di economia pubblica, 17-38.
PIKETTY, T. and SAEZ, E., 2007, “How Progressive is the U.S. Federal Tax System?”, The Journal of Economic Perspectives, 21, 3-24.
PIOTROWSKA, P. and VANBORREN, W, 2008, The Corporate Income Tax Rate-Revenue Paradox: Evidence in the EU, TAXUD Paper, 33112, Brussels: The EU Commission.
PISSARIDES, C.A., 1998, “The Impact of Employment Tax Cuts on Unemployment and Wages: The Role of Unemployment Benefits and Tax Structure”, European Economic Review, 42, 1555-183
PISSARIDES, C.A., 2006, “Unemployment and Hours of Work: The North Atlantic Divide Revisited”, International Economic Review, 48, 1, 1-36.
PRESCOTT, E.C., 2004, Why do Americans Work So Much More Than Europeans?, W.P. 10316, Cambridge, Mass.: National Bureau of Economics Research.
PROFETA, P., PUGLISI R. and SCABROSETTI, S., 2009, Does Democracy Affect Taxation? Evidence from Developing Countries, Pavia: XXI Conferenza SIEP, http://www-1.unipv.it/websiep/2009/200981.pdf.
SOERENSEN, P.B., 1994, “From the Global Income Tax to the Dual Income Tax: Recent tax Reforms in the Nordic Countries”, International Tax and Public Finance, 1, 57-80.
SOERENSEN, P.B., 2009, “ The Theory of Optimal Taxation: New Developments and Policy Relevance”, LONGOBARDI, E. e PETRETTO, A., Saggi di economia della tassazione, Milano, FrancoAngeli per la Società italiana di economia pubblica, 39-74.
STEVE, S., 1976, Lezioni di Scienza delle finanze, 6° ed., Padova: Cedam.
SPENGEL, C. and WENDT, C., 2007, A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union: some issues and options, WP 07/17, Oxford: University Centre for Business taxation.
VAN DE NOORD, P. and HEADY, C., 2001, Surveillance of Tax Policies: A Synthesis of Findings in Economic Surveys, OECD W.P. ECO/WKP(2001)29, Paris: OECD.