01962nam a2200301 a 4500 1/51357 051115s2007 be u pdd 1 a0eng d 9789279046339 1016-8060 (print) 1725-3187 (online) KC-AI-07-280-EN-C 35621 GR-PeUP ΚΕΤ Αλφαβητική σειρά Carone, Giuseppe. Tax revenues in the European Union : recent trends and challenges / Giuseppe Carone, Jan Host Schmidt, Gaetan Nicodeme. Brussels- Belgium: European Comission: Directorate-General for Economic and Financial Affairs, 2007. 27 σ.: πιν. 30 εκ. European Economy. Economic papers ; The governments of the European Union are facing important challenges that may impact both their need and their capacity to collect taxes. First, ageing will increase some social spending while reducing the potential of some tax bases such as labour. Second, globalisation has the potential to increase the mobility of capital and of high-skilled workers, making it more difficult to rely on them as a source of revenues. Finally, the desire to shift tax away from labour and to make work pay while retaining the social models will force Member States to find alternative robust tax bases. This paper reviews the most recent trends in taxation in the European Union and discusses several tax policy issues in the light of those coming challenges. Economic Papers Nicodeme, Gaetan. Schmidt, Jan H. European Commission : Directorate-General for Economic and Financial Affairs. Economic Papers May 2007, No 280. European Economy. Economic papers ; 280. INST UNIPILB KET 20090310 EEEP 280 EEEP 280 NOLOAN 23 1 http://ec.europa.eu/economy_finance/publications/publication_summary417_en.htm