English, Article, Journal or magazine article edition: Convergence Analysis of the Structure of Tax Revenue and Tax Burden in EU Tiia Püss; Mare Viies; Reet Maldre

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Bookmark: http://trove.nla.gov.au/version/182966
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Convergence Analysis of the Structure of Tax Revenue and Tax Burden in EU
Author
  • Tiia Püss
  • Mare Viies
  • Reet Maldre
Physical Description
  • preprint
Notes
  • 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.
  • Convergence, taxation, tax burden, the structure of tax revenue
  • RePEc:ttu:wpaper:166
Language
  • English
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