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La Estructura Tributaria Europea: Un Estudio Comparado

Author

Listed:
  • Francisco José Delgado Rivero

    (Universidad de Oviedo)

Abstract

En este trabajo se analiza la estructura tributaria o tax mix en la Unión Europea con un doble objetivo. En primer lugar, se lleva a cabo una revisión de la literatura que estudia la relación entre el tax mix y el crecimiento económico. En segundo lugar, se analizan los datos tributarios de la UE (Eurostat) de los que se desprenden importantes diferenciales en la fiscalidad de los Estados Miembros, así como de los países integrantes de la UE-15 y el resto de la UE. Además, se calcula la disparidad del tax mix de cada país respecto al promedio europeo mediante un sencillo indicador de distancia fiscal. El trabajo se cierra con un análisis de correlación de las magnitudes fiscales con el desarrollo económico medido por la renta per capita.

Suggested Citation

  • Francisco José Delgado Rivero, 2009. "La Estructura Tributaria Europea: Un Estudio Comparado," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 133(4), pages 83-99, December.
    • Handle: RePEc:hpe:crotri:y:2009:v:133:i:4:p:83-99
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    Citations

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    Cited by:

    1. HURDUZEU Gheorghe & LAZAR Isadora, 2014. "Euro Area Fiscal Structures. A Multivariate Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 136-142, July.
    2. repec:jes:wpaper:y:2014:v:6:p:97-109 is not listed on IDEAS
    3. Maria-Isadora Lazar, 2014. "Romania’S Fiscal Structure In View Of Euro Adoption. A Multidimensional Analysis," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 6(1), pages 97-109, March.

    More about this item

    Keywords

    Estructura tributaria; Unión Europea; análisis comparado.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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