Tax Shifts in EU-Member States: The Growing Impact of (Shifting) Recommendations by the European Commission on National Tax Policy - EC Tax Review View Tax Shifts in EU-Member States: The Growing Impact of (Shifting) Recommendations by the European Commission on National Tax Policy by - EC Tax Review Tax Shifts in EU-Member States: The Growing Impact of (Shifting) Recommendations by the European Commission on National Tax Policy 25 3 EC Tax Review