The fiscal and equity impact of tax expenditures in the European Union

repec.nep.pbe

n?u=RePEc:ipt:taxref:201601&r=pbe

Table of contents

Abstract ............................................................................................................... 1

1 Introduction .................................................................................................... 2

2 The rationale of social related tax expenditure affecting personal income taxation ... 4

3 Tax expenditures in the European Union and existing empirical evidence on their

quantification ........................................................................................................ 6

4 Methodology and data ...................................................................................... 8

4.1 Pension-related tax expenditures ............................................................... 10

4.2 Housing-related tax expenditures ............................................................... 11

4.3 Education-related tax expenditures ............................................................ 12

4.4 Health-related tax expenditures ................................................................. 13

5 Empirical evidence ......................................................................................... 14

5.1 Tax expenditure on pensions ..................................................................... 14

5.2 Tax expenditure on housing ...................................................................... 23

5.3 Education-related tax expenditures ............................................................ 28

5.4 Health-related tax expenditures ................................................................. 30

6 Conclusions .................................................................................................. 33

References ......................................................................................................... 34

Appendix ............................................................................................................ 36

List of figures ...................................................................................................... 41

List of tables ....................................................................................................... 42

More magazines by this user
Similar magazines