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Competing Aims: Reforming Tax Policy Across Europe After Covid
Tax competition is often presented as a zero-sum game, instead of an important policy tool that can foster growth and create further opportunities to all participants of the economy. Globalisation created a world where capital is highly mobile and businesses can choose competitive economies with the highest possible returns on their investment. Countries with simple and neutral tax systems have better chances of attracting investment, minimising tax evasion, and maximising economic growth. Yet, many European countries have chosen a path of complicated tax regimes, with high overall taxation and a great number of loopholes and exemptions.
In light of the pandemic and the ensuing economic challenges, maximising revenues and kickstarting European economies will become the priority of political leaders all across Europe. Our seminar wishes to explore the best methods to achieve this and address the following questions:
• Is there a contradiction between maximising tax revenues and pursuing high economic growth, or do they need
to go hand in hand?
• What are the best tax policies in EU Member States that would be adaptable in other countries?
• Does the EU benefit from 27 different tax regimes or should policy makers aim for more harmonisation within
the EU?
• If the political goal is to increase the European Commission’s own revenues, what is the most efficient way to
go about it?
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