Tax policy covergence in EUan empirical analysis

  1. Delgado Rivero, Francisco J. 1
  2. Presno Casquero, María José 1
  1. 1 Universidad de Oviedo
    info

    Universidad de Oviedo

    Oviedo, España

    ROR https://ror.org/006gksa02

Revista:
Revista de economía mundial

ISSN: 1576-0162

Año de publicación: 2010

Número: 26

Páginas: 53-83

Tipo: Artículo

DIALNET GOOGLE SCHOLAR lock_openArias Montano editor

Otras publicaciones en: Revista de economía mundial

Resumen

En este trabajo se analiza la convergencia de la política impositiva en la UE- 15 en el periodo 1965-2005 mediante un enfoque de series temporales. El principal objetivo es contrastar la convergencia de los principales componentes de los ingresos tributarios �renta y beneficios, contribuciones a la seguridad social, propiedad, impuestos generales sobre bienes y servicios, impuestos específicos sobre bienes y servicios- tomando como referencias Alemania, Reino Unido y la media europea. El análisis se realiza desde dos perspectivas complementarias: la presión fiscal y la estructura impositiva. Mediante contrastes de raíz unitaria y de estacionariedad con cambio estructural, y analizando la condición de beta convergencia, los resultados muestran poca evidencia de convergencia fiscal. La convergencia se presenta con similar intensidad con respecto a las tres referencias y en los años previos a la ruptura endógena que, en general, se sitúa a finales de los 80 y comienzos de los 90. Además, la convergencia se centra básicamente en la imposición sobre renta y beneficios y bienes y servicios. La evidencia empírica muestra por tanto que la autonomía de los países, sus estructuras económicas diferenciadas y las preferencias políticas sobre el grado de intervención pública prevalecen sobre la idea de igualdad fiscal en la UE.

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