The ‘Tax policies in the EU 2020 survey’, currently in its fourth edition, examines how Member States' tax systems perform in terms of fighting tax abuse, promoting sustainable investment, supporting job creation and employment, and mitigating inequalities. To this end, the report presents the m...
The ‘Tax policies in the EU 2020 survey’, currently in its fourth edition, examines how Member States' tax systems perform in terms of fighting tax abuse, promoting sustainable investment, supporting job creation and employment, and mitigating inequalities. To this end, the report presents the main indicators used by the European Commission to analyse tax policies in the context of the European Semester and substantiates the tax policy priorities of the Commission’s annual sustainable growth strategy. It also includes an overview of recent tax reforms at both EU and Member State level. New elements of this year’s edition include discussions on tax competition, the design and distribution of the overall tax mix, the sustainability of tax systems in a changing world, measuring effective tax rates on corporate income, the Tax Administration EU Summit, and more.
We measure consumers’ use of cash by harmonizing payment diary surveys from seven countries. The seven diary surveys were conducted in 2009 (Canada), 2010 (Australia), 2011 (Austria, France, Germany and the Netherlands), and 2012 (the United States). Our paper finds cross-country differences – f...
We measure consumers’ use of cash by harmonizing payment diary surveys from seven countries. The seven diary surveys were conducted in 2009 (Canada), 2010 (Australia), 2011 (Austria, France, Germany and the Netherlands), and 2012 (the United States). Our paper finds cross-country differences – for example, the level of cash usage differs across countries. Cash has not disappeared as a payment instrument, especially for low-value transactions. We also find that the use of cash is strongly correlated with transaction size, demographics, and point-ofsale characteristics such as merchant card acceptance and venue.
