At the invitation of the European Parliament’s Subcommittee on Fiscal Affairs (FISC), experts discussed the potential distortions of the single market for small and medium-sized enterprises (SMEs) due to personal income tax on Monday 9 January. In their view, these distortions exist and could be resolved through tax reform.
Achim Pross, Acting Deputy Director of the OECD Centre for Tax Policy and Administration, acknowledged that the issue of personal income has long been neglected in...