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Identification of labour tax reforms in Europe. Rivista di Diritto Finanziario e Scienza delle Finanze, LXX, 3, I, 363-379.
In this paper we present the catalogue of reforms of labour taxation carried out in the EU produced in the project “The role and impact of labour taxation policies”. This catalogue was built following European Commission LABREF database, which was considerably extended, increasing the period and the number of countries covered and the number of indicators provided. Using this catalogue, we are able to identify the reforms in the field of labour taxation and the financing of social security for the period 1990-2008 and to regroup and categorize the identified reforms.