N° 141 : what future for taxation in the eu?

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264 pages, parution le 16/07/2015

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Résumé

Résumé : This volume brings together a selection of papers given at the 11th EUROFRAME Conference on economic policies in the European Union: "What future for taxation in the EU?" held in Paris on June 4, 2014. European economies have high taxation levels, which allow financing the European Social Models, characterised by a high level of public and social spending. Hence taxation issues are of first importance in Europe and have generated a huge number of analyses, reports and debates over the last decades. As concerns the future of taxation in the EU, a broad group of questions is: which tax reforms should be implemented at the domestic level? Do we need tax harmonisation and tax coordination at the EU level? How could tax reforms help in the resorption of euro area current imbalances? In the introductory chapter, Catherine Mathieu and Henri Sterdyniak provide a summary of all papers given at the Conference. Six of the Conference papers are released in this volume, addressing taxation issues from different perspectives: the financial transactions tax (Stephan Schulmeister), the issue of sustainable tax policy concepts and indicators (Margit Schratzenstaller), the issue of a major tax reform in France (Henri Sterdyniak), tax progressivity in the OECD countries with a case study for Germany (Sarah Godar, Christoph Paetz, and Achim Truger); the interaction between the labour tax wedge and structural reforms in Italy (Michele Catalano and Emilia Pezzola); Tax policy, investment decisions and economic growth in Italy (Manuel Bonucchi, Monica Ferrari, Stefania Tomasini, and Tsvetomira Tsenova).