Changes in the Typology of Tax Mixes in EU Member States during the Crisis Relative to Implicit Tax Rates

被引：0
|
作者：
Boruvkova, Aneta [1 ]
机构：
[1] Univ Econ, Dept Publ Finance, Nam W Churchilla 4, Prague, Czech Republic
来源：
PROCEEDINGS OF THE 22ND INTERNATIONAL CONFERENCE THEORETICAL AND PRACTICAL ASPECTS OF PUBLIC FINANCE 2017 | 2017年
关键词：
tax mix; implicit tax rate; cluster analysis;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper examines whether fallout from the crisis has prompted changes in the way taxes are structured in EU Member States. Changes are evaluated by employing a method of mathematical statistics cluster analysis. The main objective is to evaluate whether countries have migrated between groups (clusters) as a result of the crisis. The analysis focuses on changes between the "pre-crisis" period (2006-2007) and the "early crisis" period (2008-2009). The structures are analysed on the basis of the implicit tax rates of consumption and labour in their decomposed form (i.e. this covers only part of the tax mix). The then 27 Member States of the European Union are compared on the strength of Eurostat data.
引用
收藏
页码：14 / 19
页数：6
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