ИПИ Библиотека

IREF is presenting for the third consecutive year a unique report on taxation in Europe. You can find here expert analysis of the fiscal policy in 22 european countries, the most recent data and forecast for future developments. Summary by Professor Pierre Garello.

"A financial crisis or the crisis of the modern State?
Prior to the 2008 crisis, the overall tax ratio in the EU-zone had been increasing for three years in a row and was back to the record level of 1999. Then came the crisis and with it the perspective of a drop in gross domestic product and, consequently, of tax revenues. With the exception of Poland, production has been decreasing everywhere in 2009. Where data on tax revenues are available, we also get confirmation that tax revenues in many cases went down; they represent a lower share of a lower GDP (again with some exceptions such as Bulgaria, Lithuania or Switzerland)."

Pierre Garello

Pierre Garello is currently Professor of Economics at the University Paul Cézanne Aix-Marseille. He received his Bachelor education from that same university and received his PhD from New York University.  He taught at the Universities of Montepellier and Saint Etienne, France and was invited to lecture in Warsaw, Sofia, Bucharest, Vilnius, Jena, Guatemala City, Washington, Roma, Vienna and Haifa.  He is Director of Academic Affairs for the Institute of Economic Studies-Europe and Director of Research for IREF.  He is editor of the “Journal des Economistes et des Etudes Humaines”. Besides taxation and public finance (he is editor of the Yearbook of Taxation in Europe), his field of specialization includes Decision Theory and Law and Economics.  He is director of the Law and Economics Erasmus Mundus Master Program at The University Paul-Cézanne.  His recent publications include: “Is there a Third way?: The cognitive requirement for the implementation of a third way” (2003), “The Breach of Contract in French Law: between safety-of-expectations and efficiency” (2003),“The dynamics of fiscal federalism” (2003), “A special issue on Fiscal systems in of Journal des Economistes et des Etudes Humaines”, (Vol.13, No. 4.), “Insider Trading and Takeovers: How efficient is the regulation?” (2004), “Peut-on éradiquer la corruption?” (2005),“Looking, without success, for a good reason not to worry about Public Debt” (2006), “The Road to efficient taxation in China” (2006),“Removing some obstacles to a better understanding of the trade-growth relationship: How can we deal with the race-to-the bottom argument?” (2006), “Feasibility of a Free Trade Agreement between Georgia and the European Union” (2007), “Reflections on the Nature of Competition Law” (2008), “Hayek’s challenges are worth pursuing” (2009), “The notion of damages to the economy in French Law” (2009), “Taxation in Europe 2010” (2010), “A study on counterfeiting and piracy in Georgia”(2010), ‘“Flat tax”, “Profit”, “Unintended Consequences”, entries for the Dictionnaire du libéralisme’ (2010).