This study provides a background for the preparation of the Broad Economic Policy Guidelines (BEPG) 2003 and assists the EP in putting forward recommendations in supply-side issues covered in the BEPGs. The report looks at investment, progress in opening markets, integration of financial...

The use of environmental taxes in Europe is widening and more tax bases are being used. The EEA reports on developments in the use and impact of environmental taxes and on progress made with ecological tax reform.

The use of environmental taxes in Europe is widening and more tax bases are being used. The EEA reports on developments in the use and impact of environmental taxes and on progress made with ecological tax reform.

This is the summary of a draft report of which publication is expected later this year.

This Study updates three earlier papers in the Economic Affairs Series: Tax Competition in the European Union (ECON 105, October 1998); Tax Co-ordination in the European Union (ECON 125, January 2001); and Tax Co-ordination in the EU: the latest position (ECON 128, March 2002). The text does not...

This paper deals with the discussion in Germany about job exports to the low-cost Eastern European members of the EU. It states that the critics of EU enlargement in Germany have overlooked that Eastern and Western Europe strongly differ in their capital formation and productivity levels. The...

A report of the Activities of the European Union in the tax field in 2002.