The evolution of the tax burden for EU companies. Contemporary Economics
NAGIOS: RODERIC FUNCIONANDO

The evolution of the tax burden for EU companies. Contemporary Economics

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The evolution of the tax burden for EU companies. Contemporary Economics

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Bustos Contell, Elisabeth; Climent Serrano, Salvador Perfil; Labatut Serer, Gregorio
This document is a artículoDate2018

Este documento está disponible también en : http://hdl.handle.net/10550/68530
Since its creation, the EU has targeted tax harmonization to protect the single market and avoid capital outflow to regions that have lower tax rates. However, despite repeated attempts, complete convergence has not yet been achieved. Using the effective tax rate, the statutory tax rate, and the absolute difference between these two rates, this study explored the trends of the tax burden in 15 EU member states. The study period of 2006 to 2014 enabled analysis of the tax burden before and after the financial crisis. Analysis was conducted using an econometric model. The results suggest that during periods of economic stability, the tax burden tends to converge. In contrast, during periods of crisis, countries apply their own tax policies to protect themselves from the adverse effects of the crisis.

    Bustos Contell, Elisabeth Climent Serrano, Salvador Labatut Serer, Gregorio 2018 The evolution of the tax burden for EU companies. Contemporary Economics Contemporary Economics 12 4 447 458

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