Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms

Societa itɑʃiɑnɑ di
economiα pubWicu

WORKING PAPERS

No. 200/2003

TAX SYSTEMS AND TAX REFORMS IN
EUROPE: RATIONALE AND OPEN ISSUES OF
MORE RADICAL REFORMS

Luigi Bernardi

Department of Public and Environmental Economics
University of Pavia - Italy

JEL Classification: H20, H24, H25

Keywords: Taxation, Tax Reforms, European countries

Pavia, March 2003

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