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The convergence of tax systems in the European Union is one possible solution to the issue of harmful tax competition among Member States. This study aims to establish if the tax system of the EU Member States are indeed converging. The overall tax burden was used as a proxy for the tax system of a Member States. The convergence analysis is based on sigma convergence calculated using the Theil index. The database includes annual information for all the 28 EU Member States, for the time period between 1965 and 2013. The results show tax convergence tendencies up until 2007 and tax divergence afterward.

Are the Tax Systems of the EU Member States Converging?