inflation indexation into its personal income tax system in order to re-duce distortions of tax liabilities and additional tax … burdens. On the other hand, Germany has continuously flattened the personal income tax rates in the context of a series of tax … reforms and modified its tax system. Under the consideration of the major goals of these reforms this study compares the …

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

The past 14 years have witnessed an enormous amount of reform to the tax and benefit system. While it is tempting for … report, we study the impact of policy changes to direct taxes (income tax, National Insurance contributions and council tax … is this tax and benefit system that they will inherit and which departures from will be measured against. …