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Tax reforms in EU Member States 2015-Tax policy challenges for economic growth and fiscal sustainability

European Commission, (2015),”Tax reforms in EU Member States 2015-Tax policy challenges for economic growth and fiscal sustainability”, Directorate General for Economic and Financial Affairs (ECFIN) and Directorate General for Taxation and Customs Union (TAXUD), European Economy/Institutional Paper 008/September 2015, November.

The report ‘Tax reforms in EU Member States’ serves four main purposes. Firstly, it reviews the most important tax reforms recently implemented in EU Member States. Secondly, it discusses a number of challenges relating to tax policy that may affect macroeconomic performance, in terms of growth, employment, public finances and macroeconomic stability. Thirdly, the report provides a basis for dialogue, on the role of tax policies in promoting sustainable growth, employment and social equity. In this context, it also encourages a valuable exchange of best practice in the area of tax reforms. Lastly, the report contributes to an informed dialogue with civil society on what is generally considered a sensitive topic. This is particularly relevant and important in the current economic context.

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