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2016 | 64 | 9 | 894 – 908
Article title

IMPACT OF SINGLE TAXES ON THE CONVERGENCE OF TAXATION IN THE EUROPEAN UNION

Content
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EN
Abstracts
EN
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.
Keywords
Contributors
  • University of Economics Prague, Faculty of Finance and Accounting, Department of Public Finance, Winston Churchill square 4, 130 67 Prague 3, Czech Republic
References
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Publication order reference
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bwmeta1.element.cejsh-9e51d841-cda3-472f-8f0c-7d888ecc2d5b
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