In recent years, tax evasion scandals brought the topic of tax regime differences in Europe back to the centre of public interest. In the EU, each member state is responsible for its own tax system. That stimulates tax competition, but it can also trigger tax evasion or create unfair rules in the Single Market. That is why better coordination or even standardization of taxes is debated.
This briefing, written by Jörg Haas, affiliate fellow at the Jacques Delors Institute – Berlin, and Anna auf dem Brinke, research fellow at the Jacques Delors Institut – Berlin, explains what types of tax regulations already exist in the Single Market and which reforms are currently under discussion. Looking to the future, it also discusses the arguments in favour and against European taxes.
In the publication series “Europa briefing”, the Bertelsmann Stiftung and the Jacques Delors Institut – Berlin cover key topics of European politics and present possible scenarios: What is the problem? What might happen next? And what can politics do now? You will find all the publications from the joint project here:? www.strengthentheeuro.eu