par Wöhlbier, Florian;Astarita, Caterina;Mourre, Gilles B.P. 
Référence German economic review, 19, 1, page (32-73)
Publication Publié, 2018-02
Référence German economic review, 19, 1, page (32-73)
Publication Publié, 2018-02
Article révisé par les pairs
| Résumé : | 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. |
