Convergence Analysis of the Structure of Tax Revenue and Tax Burden in EUTiia Püss (),
Mare Viies () and
Reet Maldre ()
No 166, Working Papers from School of Economics and Business Administration, Tallinn University of Technology Abstract: Tax burden has a notable influence on economic development. In an open economy, tax policy of one country may affect economic activity and public revenue in other countries. This observation has led to calls for international tax coordination in the wake of deepening economic integration. The EU has harmonised standards and regulations in number of areas; however, there has been a lower degree of harmonisation in taxation. Significant measures towards the harmonisation have been raised strategically in the EU agenda. The aim of this paper is to analyse and compare the trends of the structures of tax revenue and tax burdens in the European Union countries and test for convergence using ?-convergence analysis and several unit root tests. We use harmonised data on the tax burdens and the structure of tax revenues in the European Union countries collected by OECD and Eurostat in the period 1970-2004. Keywords: Convergence; taxation; tax burden; the structure of tax revenue (search for similar items in EconPapers) Published in Working Papers in Economics.School of Economics and Business Administration,Tallinn University of Technology (TUTWPE), Pages 57-75 Downloads: (external link) Related works: Access Statistics for this paper More papers in Working Papers from School of Economics and Business Administration, Tallinn University of Technology |
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