The paper presents some indicators of the macro structure and evolution of tax systems in selected European countries and some indicators to measure their equity and efficiency. Finally, it discusses some common micro-policy issues in the current tax design discussions.
A comparative view of selected European countries
GANDULLIA, LUCA
2004-01-01
Abstract
The paper presents some indicators of the macro structure and evolution of tax systems in selected European countries and some indicators to measure their equity and efficiency. Finally, it discusses some common micro-policy issues in the current tax design discussions.
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