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Tax Models in the EU: a Cluster Analysis

Author

Listed:
  • Nikolay Velichkov

    (University of National and World Economy, Sofia, Bulgaria)

  • Kristina Stefanova

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

This paper examines the differences between the various tax systems within the EU. Using a cluster analysis and on the basis of different tax system indicators, three distinct and relatively homogenous models are derived that reflect directly the tax structure and also indirectly its macroeconomic projections. The resulting groups generally include countries with close geographic location and similar traditions, history, and degree of economic development which in itself is a prerequisite for similarities in their tax systems.

Suggested Citation

  • Nikolay Velichkov & Kristina Stefanova, 2017. "Tax Models in the EU: a Cluster Analysis," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 573-583, December.
    • Handle: RePEc:nwe:eajour:y:2017:i:4:p:573-583
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    References listed on IDEAS

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    More about this item

    Keywords

    EU; cluster analysis; taxation; tax system; tax models;
    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
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • 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

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