EMU-INDUCED TAX MIXES CHANGES A MULTIDIMENSIONAL ANALYSIS OF EURO AREA FISCAL STRUCTURES

Isadora Lazar

Revista Economica, 2012, vol. Supplement, issue 4, 394-400

Abstract: The objective of this paper is to determine whether the EMU induced its Member States a tendency of similar tax revenues structures, independent of the European regulations. Due to the fact that the primary analysis of tax systems revealed many similarities but also differences, the paper includes cluster analysis that classifies into subgroups based on common characteristics. It was taken into account the structure of tax revenues over a period of 10 years, considering four categories of fiscal variables: fiscal revenues, direct taxes, indirect taxes, social contributions. The multidimensional analysis of tax structures shows small changes, but indicates a trend of structural resemblance: the same number of clusters is maintained, but the structure of the subgroups was changed.

Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:blg:reveco:v:supplement:y:2012:i:4:p:394-400

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