Revue de l'OFCE
N° 141 : what future for taxation in the eu?

This volume brings together a selection of papers given at the 11th EUROFRAME Conference on economic policies in the European Union : "What future for taxation in the EU ? " held in Paris on June 4, 2014. European economies have high taxation levels, which allow financing the European Social Models, characterised by a high level of public and social spending. Hence taxation issues are of first importance in Europe and have generated a huge number of analyses, reports and debates over the last decades.
As concerns the future of taxation in the EU, a broad group of questions is : which tax reforms should be implemented at the domestic level ? Do we need tax harmonisation and tax coordination at the EU level ? How could tax reforms help in the resorption of euro area current imbalances ? In the introductory chapter, Catherine Mathieu and Henri Sterdyniak provide a summary of all papers given at the Conference.
Six of the Conference papers are released in this volume, addressing taxation issues from different perspectives : the financial transactions tax (Stephan Schulmeister), the issue of sustainable tax policy concepts and indicators (Margit Schratzenstaller), the issue of a major tax reform in France (Henri Sterdyniak), tax progressivity in the OECD countries with a case study for Germany (Sarah Godar, Christoph Paetz, and Achim Truger) ; the interaction between the labour tax wedge and structural reforms in Italy (Michele Catalano and Emilia Pezzola) ; Tax policy, investment decisions and economic growth in Italy (Manuel Bonucchi, Monica Ferrari, Stefania Tomasini, and Tsvetomira Tsenova).