Three academics shared their views on how to simplify tax policy at a hearing before members of the European Parliament’s Subcommittee on Tax Matters.
Eva Eberhartinger, Professor at the Vienna University of Economics and Business, believes that tax complexity exists for some good reasons, such as fairness, new business models, and the fight against tax evasion and fraud. “Any simplification should rather address the other, not so good reasons for tax complexity”, she stressed. These...