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Taxation Reforms Database (TRD)

The taxation reforms database provides an overview of the main tax reforms implemented in the EU Member States since 2010. It is based on the list of tax measures and reforms included in various editions of the report "Tax Reforms in EU Member States", jointly published by DG ECFIN and DG TAXUD of the European Commission.*

Information available

This qualitative tool includes information on the type of tax (i.e. personal income tax, corporate income tax, value added tax, excise duties and social security contribution), and on the direction of reforms. The information is not consolidated, which implies that an increase and decrease for the same tax can be reported over the same period.

The database covers all 28 Member States over the period running from 2010 to the first half of 2013. Croatia is only covered as of 2012Q1. The overall period is divided into three sub-periods, following the reporting logic of "Tax Reforms in EU Member States": 2010Q1-2011Q2, 2011Q1-2012Q2, and 2012Q1-2013Q2. Given this temporal partition, there is some overlap in the reporting of measures and reforms.

 

>> Use the new taxation reforms database interface online

 

* The description of the reforms covered in the 2013 edition of the report "Tax Reforms in EU Member States" can also be found in Garnier, G., Gburzynska, A., György, E., Mathé, M., Prammer, D., Rua, S. & Skonieczna, A. (2013) Recent Reforms of Tax Systems in the EU: Good and Bad News. Taxation Paper, European Commission.

 

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