The Development of Tax Structures in the EU Member States

  • Helmut Kramer


A comment on the papers presented by Peter Sorensen and Francesco Daveri, review for some aspects of the development of tax structures in the EU member states.


Fiscal Policy Maker Functional Income Distribution National Business Environment Pessimistic Hypothesis Social Welfare Standard 
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  1. Austrian Institute of Economic Research — Austrian Federal Ministry of Finance, Proceedings of the Conference on Tax Competition and Co-Ordination of Tax Policy in the European Union, Vienna, 1998.Google Scholar
  2. Daveri, F., Tabellini, G., “Unemployment, Growth and Taxation in Industrial Countries”, Economic Policy, 2000, (30), pp. 49–104.Google Scholar
  3. Martinez-Mongay, C.,“ECFIN’s Effective Tax Rates. Properties and Comparisons with other Tax Indicators”, European Commission, Economic Papers, 2000, (146).Google Scholar
  4. OECD, “Tax Ratios. A Critical Survey”, Tax Policy Studies, 2001, (5).Google Scholar

Copyright information

© Springer Science+Business Media New York 2003

Authors and Affiliations

  • Helmut Kramer

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