Growth-Friendly Tax Structures: An Indicator-Based Approach
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Abstract
This paper designs a horizontal indicator-based assessment methodology aimed at identifying those EU countries presenting a potential need and scope for shifting taxation away from labour to other tax bases less detrimental to growth. The assessment methodology, as a first step, selects a set of indicators measuring specific aspects of tax policy. Subsequently, for each individual indicator, performance thresholds are calculated based on a benchmarking approach. Finally, a screening algorithm based on commonly accepted findings from the relevant economic literature is used to assess the overall performance of a country in two policy areas, namely the need for a tax shift and the scope for it. Various robustness checks are performed.
© 2019 by Walter de Gruyter Berlin/Boston
Artikel in diesem Heft
- Issue Information
- Parental Background Matters: Intergenerational Mobility and Assimilation of Italian Immigrants in Germany
- Growth-Friendly Tax Structures: An Indicator-Based Approach
- Does Intelligence Affect Economic Diversification?
- Evaluating the Effects of Product Innovation on the Performance of European Firms by Using the Generalised Propensity Score
- Advertising and Competition for Market Share between a New Good Producer and a Remanufacturer
Artikel in diesem Heft
- Issue Information
- Parental Background Matters: Intergenerational Mobility and Assimilation of Italian Immigrants in Germany
- Growth-Friendly Tax Structures: An Indicator-Based Approach
- Does Intelligence Affect Economic Diversification?
- Evaluating the Effects of Product Innovation on the Performance of European Firms by Using the Generalised Propensity Score
- Advertising and Competition for Market Share between a New Good Producer and a Remanufacturer
