The European Commission has published Taxation paper No 38: 'Tax Reforms in EU Member States' - Tax policy challenges for economic growth and fiscal sustainability.

In the period 2012–13, many Member States made changes to personal income tax, often by increasing the statutory rates. Many countries actually increased their top marginal rates, introduced surcharges or increased the tax base. Despite general increases in personal income tax, there was a growing tendency to lower the tax burden on low income earners while increasing it on higher earners, in an attempt to make the taxation system more progressive. In corporate income taxation, most of the reforms focused on narrowing the tax base in response to the protracted impact of the crisis on private sector investment. A few countries also changed their headline corporate tax rates.

Taxation paper No 38 - Report


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Rubriek: Europees belastingrecht

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