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

• Authors: Švec Bušovská Monika , Bušovský Ladislav
• Languages of publication: 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

EN

TAXES; EUROPEAN UNION; TAX MIX; TAX COMPETITION

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2016
• Volume: 64
• Issue: 9
• Pages: 894 – 908

Contributors

author

Švec Bušovská Monika

• University of Economics Prague, Faculty of Finance and Accounting, Department of Public Finance, Winston Churchill square 4, 130 67 Prague 3, Czech Republic

author

Bušovský Ladislav