What future for taxation in the EU ?

Catherine Mathieu (1) , Henri Sterdyniak (1)

1 OFCE - Observatoire français des conjonctures économiques (Sciences Po)

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?

Mots clés: Taxation; Prospective évonomique; Union européenne

Domaines: Economies et finances

Catherine Mathieu, Henri Sterdyniak. What future for taxation in the EU ?. Revue de l'OFCE, 2015/5 (141), pp.262, 2015. ⟨hal-03459745⟩