Offshoring in the European Union. A study of the trends in the evolution of the tax burden
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Offshoring in the European Union. A study of the trends in the evolution of the tax burden

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Offshoring in the European Union. A study of the trends in the evolution of the tax burden

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dc.contributor.author Bustos Contell, Elisabeth
dc.contributor.author Climent Serrano, Salvador
dc.contributor.author Labatut Serer, Gregorio
dc.date.accessioned 2018-04-18T10:50:54Z
dc.date.available 2018-04-18T10:50:54Z
dc.date.issued 2017
dc.identifier.uri http://hdl.handle.net/10550/65783
dc.description.abstract One of the most serious effects of offshoring is tax avoidance, which harms the economies of the affected regions. In an attempt to eradicate tax avoidance, the EU seeks to establish tax harmonization across its Member States. Based on data for 2006-2014, this study analyzes the historical evolution and current trends of a convergence or divergence of the tax burden for 15 EU Member States. The effective tax rate was used to assess the tax burden. This study used a novel approach to analyze the tax burden and conducted a cluster analysis to examine changes in the effective tax rates between 2006 and 2014. The results imply that when the economy prospers, effective tax rates tend to converge. In contrast, during periods of economic downturns, effective tax rates diverge. This divergence occurs because of differences in Member States' tax policies that reflect the various strategies that are adopted by different Member States to combat economic crises. Therefore, the tax harmonization criteria that were established by the EU are relegated to the background and offshoring is encouraged.
dc.language.iso eng
dc.relation.ispartof Contemporary Economics, 2017, vol. 11, num. 2, p. 235-248
dc.rights.uri info:eu-repo/semantics/openAccess
dc.source Bustos Contell, Elisabeth Climent Serrano, Salvador Labatut Serer, Gregorio 2017 Offshoring in the European Union. A study of the trends in the evolution of the tax burden Contemporary Economics 11 2 235 248
dc.subject Economia d'empresa
dc.title Offshoring in the European Union. A study of the trends in the evolution of the tax burden
dc.type info:eu-repo/semantics/article
dc.date.updated 2018-04-18T10:50:54Z
dc.identifier.doi https://doi.org/10.5709/ce.1897-9254.239
dc.identifier.idgrec 124508

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