The Evolution of the Tax Burden for EU Companies

• Autorzy: Elisabeth Bustos-Contell , Salvador Climent-Serrano , Gregorio Labatut-Serer
• Języki publikacji: EN

Abstrakty

EN

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. (original abstract)

Słowa kluczowe

EN

Tax burdens; Tax rates

PL

Obciążenia podatkowe; Stawki podatkowe

• Czasopismo: Contemporary Economics
• Rocznik: 2018
• Tom: 12
• Numer: nr 4 Digital Transformations and Value Creation in International Markets
• Strony: 447--458

Twórcy

autor

Elisabeth Bustos-Contell

• University of Valencia, Spain

autor

Salvador Climent-Serrano

• University of Valencia, Spain

autor

Gregorio Labatut-Serer

• University of Valencia, Spain

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Identyfikatory

DOI

10.5709/ce.1897-9254.289