IMPACT OF SINGLE TAXES ON THE CONVERGENCE OF TAXATION IN THE EUROPEAN UNION
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The European Union, as a result of original purely economic-oriented cooperation, cooperates in a number of areas including tax policy area. This paper results from works pointing out a tax convergence in the EU. The aim is to quantify the impact of single taxes and tax competition on the convergence of taxation in the EU. Panel regression with fixed-effects for the EU-28 countries between the years 1965 – 2011 is used. Two models report a statistically significant positive impact of all components but the most important determinants are tax competition and property taxes. All models meet diagnostic tests and are econometrically robust.
894 – 908
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