An examination of tax shifting and ‘harmful taxes’

This Background Analysis examines the concept of tax shifting and makes a critical assessment as to what 'tax shifting' aims to achieve. It also sets out what a good tax system might look like and provides an overview of the development of both tax rates and tax revenues for the past decades.

The author discusses the link between taxation, more equitable societies and efficient economie and ends his analysis with 22 concrete policy recommendations for the European Union and member states.

• Primary Source