Denis, Cécile; Nicodème, Gaëtan; … - In: Reflets et perspectives de la vie économique LIII (2014) 1, pp. 9-30
Economic Policy Coordination is at the heart of the European Semester and taxation is an essential element of this process both for fiscal consolidation and for policies to support jobs and growth. Five main priorities have been flagged by the European Commission in the area of taxation....