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La fiscalidad en la Unión Europea

Author

Listed:
  • Juan Francisco Corona

    (Catedrático de Hacienda Pública. Universidad de las Islas Baleares)

Abstract

This study analyses the current fiscal situation in the European Union on the basis of a consideration of the social and economic causes which have motivated recent tax reforms in most countries. The study of the main features of EU tax systems centers on the overall composition of the fiscal system, with particular attention to personal and corporate income taxes. The analysis is completed with a reference to the process of European fiscal harmonization and concludes with a brief consideration of foreseeable future trends, based on the evolution of international trends and the development of the process of fiscal harmonization.

Suggested Citation

  • Juan Francisco Corona, 1997. "La fiscalidad en la Unión Europea," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 36-55.
    • Handle: RePEc:ekz:ekonoz:1997202
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    More about this item

    Keywords

    Reformas fiscales; sistema fiscal europeo; armonización fiscal;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development

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