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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.

Suggested Citation

  • Bernardi, L., 2012. "Heterogeneity of taxation in EA Member countries and some implications for EA fiscal governance," MPRA Paper 40050, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:40050

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    References listed on IDEAS

    1. Huixin Bi & Eric M. Leeper & Campbell Leith, 2013. "Uncertain Fiscal Consolidations," Economic Journal, Royal Economic Society, vol. 0, pages 31-63, February.
    2. 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.
    3. Michael P. Keane, 2011. "Labor Supply and Taxes: A Survey," Journal of Economic Literature, American Economic Association, vol. 49(4), pages 961-1075, December.
    4. 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, March.
    5. 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).
    6. 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.
    7. Günter Coenen & Christopher J. Erceg & Charles Freedman & Davide Furceri & Michael Kumhof & René Lalonde & Douglas Laxton & Jesper Lindé & Annabelle Mourougane & Dirk Muir & Susanna Mursula & Carlos d, 2012. "Effects of Fiscal Stimulus in Structural Models," American Economic Journal: Macroeconomics, American Economic Association, vol. 4(1), pages 22-68, January.
    8. Luigi, Bernardi, 2011. "Economic crisis and taxation in Europe," MPRA Paper 31007, University Library of Munich, Germany.
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    Cited by:

    1. Bernardi, LUIGI, 2013. "Recent findings regarding the shift from direct to indirect taxation in the EA-17," MPRA Paper 47877, University Library of Munich, Germany.
    2. Bernardi, Luigi, 2014. "Tax reforms in EU Member States subce rhe turn of the New centuri: selected observations," MPRA Paper 56856, University Library of Munich, Germany.
    3. Luigi Bernardi, 2014. "Tax Reforms in the EU Member States Since the Turn of the New Century: Selected Observations," Working papers 2, Società Italiana di Economia Pubblica.

    More about this item


    Taxation; Fiscal rules; Fiscal consolidation; Budget balance; EA countries;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H80 - Public Economics - - Miscellaneous Issues - - - General

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