Main tax policy issues in the new members of Eu

Luigi, Bernardi and Mar, Chandler (2004): Main tax policy issues in the new members of Eu. Published in: Tax systems and tax reform in EU new members, Eds L. Bernardi, M. Chandler, L. Gandullia - Routledge (15 September 2005): pp. 31-59.

Abstract

The paper discusses the main tax policy issus in Eu new members. Particular attention is devoted to the need of harminizing tax systems with what of EU15, to the proliferation of flat taxes and to the Estonian orporation tax model.

• Item Type: MPRA Paper
• Language: English
• Keywords: Tax systems tax reforms EU new members
• Subjects: H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General

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