摘要：Since its creation, the EU has targeted tax harmonization to protect the single market and avoid
capital outflow to regions that have lower tax rates. However, despite repeated attempts, complete
convergence has not yet been achieved. Using the effective tax rate, the statutory tax rate, and the
absolute difference between these two rates, this study explored the trends of the tax burden in 15
EU member states. The study period of 2006 to 2014 enabled analysis of the tax burden before and
after the financial crisis. Analysis was conducted using an econometric model. The results suggest
that during periods of economic stability, the tax burden tends to converge. In contrast, during
periods of crisis, countries apply their own tax policies to protect themselves from the adverse
effects of the crisis.
关键词：tax harmonization; effective tax rate; tax burden; European Union
