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

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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 2019-01-18T11:43:03Z
dc.date.available 2019-01-18T11:43:03Z
dc.date.issued 2018
dc.identifier.uri http://hdl.handle.net/10550/68530
dc.description.abstract 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.
dc.language.iso eng
dc.relation.ispartof Contemporary Economics, 2018, vol. 12, num. 4, p. 447-458
dc.rights.uri info:eu-repo/semantics/openAccess
dc.source 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
dc.subject Impostos
dc.subject Economia
dc.title The evolution of the tax burden for EU companies. Contemporary Economics
dc.type info:eu-repo/semantics/article
dc.date.updated 2019-01-18T11:43:04Z
dc.identifier.idgrec 129216

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