Study for the European Environmental Agency, Copenhagen Tax reform in Europe over the next decades: implication for the …

Governments of EU Member States have been reducing statutory corporate income tax rates (“CIT”) for several years. What … encourages them to take part in tax competition? The article discusses several issues which are in favor of lower CIT rates. They … one of a number of reasons for CIT rate depression. Tax competition is fueled by the various sizes of the economies of EU …

of two alternative policies ('classical green tax' reform, 'environmental fiscal devaluation') is analysed and compared. …

The failure over time of the tax system in Greece to harmonize with a sound and efficient fiscal mix raises questions … about the possibility of a radical restructuring. The last decade of continuous tax reforms has neither particularly … acceptable fiscal policy may lead to a new, sound fiscal policy mix. Tax restructuring that strengthens the tax base at the …