Typology of Tax Mixes in OECD Countries

Abstract

Globalization affects all countries tax systems, the tax mix is changing, both due to tax harmonization and coordination, due to tax competition between states. Yet the individual countries continue in the area of taxation of their own characteristics, and historical structure of the tax systems and their types remain in force. This applies in particular to income taxes and their varieties, which are often carried out despite the reforms retain the original settings. The aim of the article is to create clusters of tax systems in OECD countries in 2009 by the method of cluster analysis and determine whether there are changes in tax structures typical of previous types, identified by other authors. Typologizace daňových mixů v zemích OECD