Viktor Trasberg (University of Tartu)
This paper focuses on tax policy developments in the Baltic States during the last decade. During that period, the countries joined European Union and passed through a dramatic boom-bust business cycle.
The first part of the paper will compare and overview the taxation trends in Baltic countries and will explain some structural changes in the governments’ tax revenues.
The second part of the paper will analyze the impact of EU accession on the Baltic countries’ taxation and will discuss taxation policies during the different phases of the economic cycle.