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3.5 17,,16182011.JoachimBecker,HermannBmer,TanjaCesen,RolfCzesklebaDupont,JudithDellheim,TrevorEvans,,JohnGrahl,PeterHerrmann,RolandKulke,JeremyLeaman,MahmoodMesskoub,DominiquePlihon,WernerRaza,DianaWehlauFriederOttoWolf.www.euromemo.eu

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15European Commission Taxation and Customs Union

VAT standard rates have been hiked strongly as a result of the crisis

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17European Commission Taxation and Customs Union

Crisis has not reversed, but possibly slowed, the steep decline in corporate tax rates

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:

Wlodzimierz Dymarski, Poznan (wlodzimierz.dymarski@ue.poznan.pl); Miren Etxezarreta,Barcelona (miren.etxezarreta@uab.es);TrevorEvans,Berlin(evans@hwrberlin.de);MaricaFrangakis, Athens (frangaki@otenet.gr); John Grahl, London (j.grahl@mdx.ac.uk); JacquesMazier,Paris(mazier@univparis13.fr);MahmoodMesskoub,DeHague(messkoub@iss.nl);Werner Raza, Vienna (w.raza@oefse. at); Catherine Sifakis, Grenoble (catherine.sifakis@upmfgrenoble.fr);DianaWehlau,Bremen(euromemo@unibremen.de);FriederOttoWolf,Berlin(fow@snafu.de).