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Heterogeneity of taxation in EA Member countries and some implications for EA fiscal governance

  • Bernardi, L.

Notwithstanding the repeated efforts of the European Authorities to harmonize and coordinate countries’ taxation, and in spite of the effects of international tax competition, in 2009 EA taxation was still far from being homogeneous among Member Countries. Given this situation, the purpose of the paper is threefold. First of all, it is designed to provide a detailed overview of the existing differences, in terms of taxation, among EA Members. Secondly, it aims at examining whether these disparities could interfere with EA fiscal governance, the rules of which largely consist in single figures applicable to all the concerned countries. Finally, the analysis wants to ascertain whether the present EU Commission’s suggestions for fiscal consolidation and for tax reforms may differently affect specific countries, given the aforementioned differences in their tax systems. The conclusions include the traditional belief that greater harmonization and coordination of Europe’s tax systems could well improve fiscal governance within the EA.

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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 40050.

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Date of creation: 12 Jul 2012
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Handle: RePEc:pra:mprapa:40050
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  1. Davide Furceri & Aleksandra Zdzienicka, 2012. "The Effects of Social Spending on Economic Activity: Empirical Evidence from a Panel of OECD Countries," Fiscal Studies, Institute for Fiscal Studies, vol. 33(1), pages 129-152, 03.
  2. Michael P. Keane, 2011. "Labor Supply and Taxes: A Survey," Journal of Economic Literature, American Economic Association, vol. 49(4), pages 961-1075, December.
  3. Huixin Bi & Eric M. Leeper & Campbell Leith, 2012. "Uncertain Fiscal Consolidations," Working Papers 2012_03, Business School - Economics, University of Glasgow.
  4. Cnossen,Sijbren, 2002. "Tax policy in the european union, A review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  5. Luigi, Bernardi, 2011. "Economic crisis and taxation in Europe," MPRA Paper 31007, University Library of Munich, Germany.
  6. Michael Kumhof & Dirk Muir & Carlos de Resende & Jan in ‘t Veld & René Lalonde & Davide Furceri & Annabelle Mourougane & John Roberts & Stephen Snudden & Mathias Trabandt & Günter Coenen & Susanna, 2010. "Effects of Fiscal Stimulus in Structural Models," IMF Working Papers 10/73, International Monetary Fund.
  7. Francesco Caprioli & Sandro Momigliano, 2011. "The effects of fiscal shocks with debt-stabilizing budgetary policies in Italy," Temi di discussione (Economic working papers) 839, Bank of Italy, Economic Research and International Relations Area.
  8. Bernardi, Luigi, 2009. "Le tasse in Europa dagli anni novanta
    [Taxation in Europe since the Years 1990s]
    ," MPRA Paper 23441, University Library of Munich, Germany.
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