Hacia una fiscalidad europea. Tendencias de los impuestos en la Unión Europea

Jesús Ruiz-Huerta and Carlos Garcimartín
Additional contact information
Jesús Ruiz-Huerta: Universidad Rey Juan Carlos
Carlos Garcimartín: Universidad Rey Juan Carlos

EKONOMIAZ. Revista vasca de Economía, 2015, vol. 88, issue 02, 67-97

Abstract: The European Union still remains a high-tax area in the international context. However, big differences can be observed across Member States, both in terms of the overall tax burden and with respect to tax structures and the design of the most relevant taxes. Broadly speaking, there has been a shift over time towards indirect taxation, mainly VAT, while direct taxes are facing serious challenges to preserve the role that they had in the past, especially corporate income taxes. On the other hand, although some progress has been made, European taxation still remains a set of national tax systems eventually showing some convergence rather than the expression of a common tax policy.

Keywords: Taxation; European Union; Harmonization (search for similar items in EconPapers)
JEL-codes: F15 H20 H24 H25 (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.ogasun.ejgv.euskadi.net/r51-k86aekon/es ... idpubl=84&registro=7 complete text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:2015203

Ordering information: This journal article can be ordered from
Dpto. de Hacienda y Finanzas, Gobierno Vasco, C/Donostia-San Sebastián, 1, 01010 Vitoria-Gasteiz, Spain

Access Statistics for this article

More articles in EKONOMIAZ. Revista vasca de Economía from Gobierno Vasco / Eusko Jaurlaritza / Basque Government Contact information at EDIRC.
Bibliographic data for series maintained by Iñaki Treviño ().