The Report gives an overview of some major problems artists face in European labour markets and legal environments. One of Vaz sa Silva's conclusions is: "Artists are often underemployed or unemployed, but the conditions they have to meet in order to receive benefits are positively draconian." The findings led to a Resolution of the EP which calls, among other measures, for a comparative study on artists involving the EU, the Council of Europe and UNESCO. The purpose of such a study would be to examine the laws on the social protection of artists, taking account of the most effective legislation in different Member States. She calls for efforts to harmonise the general principles governing the tax treatment of works of art and artistic work at the Community level and in particular, VAT.