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Fiscalità europea ed efficienza economica

Fiscal Europe and Economic Efficiency: A Critical Analysis

Categoria/Category
Anno XXVII, n. 116, gennaio-marzo 1992
Editore/Publisher
Centro Einaudi

Abstract

Abstract disponibile solo in lingua inglese

The aim of this paper is to analyse the extent to which European tax reform proposals are in line with optimality criteria. Following a brief review of relevant literature, proposals are analysed in terms of distortion and efficiency. Taxes on investment income, VAT and excise taxes, company and cross-border taxes are evaluated in this light. It is demonstrated that the new European tax system should not generally be a source of important new distortions and inefficiencies. On the contrary, it should lead to the elimination of many of these: if not immediately, at least in the medium-term, to the extent to which the avowed tax reform proposals are implemented.