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Tax Policies in the European Union: 2020 Survey

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  • European Commission
Abstract
This report presents the main indicators used by the European Commission to analyse tax policies in the context of the European Semester and substantiates the tax policy priorities of the Commission’s Annual Sustainable Growth Strategy. It also includes an overview of recent tax reforms at both EU and Member State level.

Suggested Citation

  • European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxsur:2020
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/tax_policies_in_the_eu_survey_2020.pdf
    File Function: final version, 2020
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    References listed on IDEAS

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    More about this item

    Keywords

    European Union; taxation;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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