Are Taxes Converging in Europe? Trends and Some Insights into the Effect of Economic Crisis

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global economic research journalEconomic convergence has received much attention in the last three decades, and has generally focused on per capita income, productivity or inflation rates. However, far fewer studies exist to date on fiscal convergence. In the European context, the advancing economic integration process, fiscal harmonization policy and tax competition-harmful or not-could reduce the gap amongst the national tax sets. In this note we study convergence in both the tax level and tax structure in the European Union over the period 1965-2010, paying special attention to more recent years in order to examine the effects of the economic crisis on reducing differences within the European tax system.

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