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Hacia una fiscalidad europea. Tendencias de los impuestos en la Unión Europea

Author

Listed:
  • Jesús Ruiz-Huerta

    (Universidad Rey Juan Carlos)

  • Carlos Garcimartín

    (Universidad Rey Juan Carlos)

Abstract

The European Union still remains a high-tax area in the international context. However, big differences can be observed across Member States, both in terms of the overall tax burden and with respect to tax structures and the design of the most relevant taxes. Broadly speaking, there has been a shift over time towards indirect taxation, mainly VAT, while direct taxes are facing serious challenges to preserve the role that they had in the past, especially corporate income taxes. On the other hand, although some progress has been made, European taxation still remains a set of national tax systems eventually showing some convergence rather than the expression of a common tax policy.

Suggested Citation

  • Jesús Ruiz-Huerta & Carlos Garcimartín, 2015. "Hacia una fiscalidad europea. Tendencias de los impuestos en la Unión Europea," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 88(02), pages 67-97.
    • Handle: RePEc:ekz:ekonoz:2015203
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    More about this item

    Keywords

    Taxation; European Union; Harmonization;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • F15 - International Economics - - Trade - - - Economic Integration

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