Harmonisation des fiscalités et structures fiscales européennes entre 1988 et 1996

This paper deals with the effect of tax harmonization on the degree of convergence between national tax structures during the period of European unified market construction. Indeed, although there can be no confusion between harmonization and the process of convergence for the EMU, they can be seen as complementary because the latter tries to set up common rules aiming at a collective environment with constraints on tax instruments. Even if changes in tax rules have been smaller than initially expected, a large range of tax instruments has been affected, obliging us to consider national tax systems as a whole. With this end in mind we have measured the gap between national tax structures and the weighted european average for the years 88-96. Gaps between tax structures are shown to have remained stable, but member states, however, have followed different paths. This study shows that despite the lack of spontaneous convergence, national public finance choices prevail.