Recoge: 1. Introduction - 2. The photovoltaic market - 3. The photovoltaic industry - 4. The European Union - 5. India - 6. Japan - 7. People's Republic of China - 8. South Korea - 9. Taiwan - 10. The United States - 11. Outlook.
This publication sets out analyses of likely energy policy developments and frameworks within the 25 EU Member States (EU-25) to the year 2030, including scenarios for baseline development based on the continuation of current trends and policies, as well as for alternative energy futures based on key drivers related to different framework conditions for energy and transport policies. These include higher world energy prices, higher or lower economic growth, as well as different policy approaches relating to energy efficiency, renewables, nuclear energy, modal split in transport and climate change. The scenario results were derived with the PRIMES model operated by the National Technical University of Athens.
The report is prepared jointly by DG ECFIN and DG TAXUD of the European Commission. As the previous editions, the report analyses recent trends in tax revenues and tax reforms in EU Member States. A particular focus of this year's edition is the analysis of the EU VAT system and tax policy challenges faced by EU Member States. The report examines the economic and policy implications of the EU VAT system, of which it provides an overview of the history and possible future. It analyses welfare gains and economic benefits from simplifying VAT procedures and reviews options to reduce VAT fraud and evasion. Applying an indicator based approach, the report identifies horizontal challenges that EU Member States are currently facing in the area of tax policy. These relate to (i) fiscal consolidation on the revenue side and growth-friendly tax structures, (ii) broadness of tax bases in both direct and indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation." -- EU Bookshop.
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