 CHANGES IN EUROPEAN TAX SYSTEMS DURING ECONOMIC DOWNTURNOeconomia Copernicana, 2010, vol. 1, issue 1, 7-23 Abstract: The article includes an analysis of relative changes in tax structure during the period between 2007-2008, based on data of tax revenues from 27 countries of EU and short requests for discretionary tax rates changes occurring in 2009-2010. For the quantitative analysis we used k-mean cluster analysis procedure identifying relatively homogeneous groups of European states based on selected tax structure features. Thus the basic patterns of tax systems had been distin-guished for the period before the economic downturn (by convention in 2006) and then we were looking for trends in tax systems’ structure. Changes in taxation, both in terms of tax burden, as well as changes in tax rates are mainly concentrated in the European peripheries, which are accompanied by heterogeneous changes in production. This arrangement supports theories of tax competition stemming from the new economic geography. Member countries of EU experiencing deep economic downturn alter their tax structure, rather by the types of tax than by economic functions of taxes. Countries are trying to raise the taxes which were previously the main basis of their tax revenues or raise those which revenues decrease the most. Keywords: tax competition; tax structure; tax system (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:pes:ieroec:v:1:y:2010:i:1:p:7-23 Access Statistics for this article Oeconomia Copernicana is currently edited by Adam P. Balcerzak and Michal Moszynski More articles in Oeconomia Copernicana from Institute of Economic Research Contact information at EDIRC. |
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