Clasificación de los Sistemas Fiscales en la OCDE

  1. Fernández Fernández, José Alejandro
  2. Bejarano Vázquez, Virginia 1
  3. Vicente Virseda, Juan Antonio 1
  1. 1 Universidad ESERP, Madrid (España)
Journal:
Actualidad Económica

ISSN: 2250-754X,  0327-585X

Year of publication: 2020

Issue Title: Enero-Abril

Volume: 30

Issue: 100

Pages: 45-60

Type: Article

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More publications in: Actualidad Económica

Abstract

The aim of this paper is to obtain a classification, by homogeneous groups of tax systems, of all the member countries of the OECD, for the period between 2007 and 2014, since it coincides with the beginning and subsequent development of the financial crisis. For this, first, a multidimensional scaling is performed applying a PROXCAL model. From the distances obtained with the model, a hierarchical cluster analysis is carried out, which allows grouping the tax systems of all the OECD countries in seven homogeneous clusters. Finally, the analysis is completed by incorporating the specific economic characteristics of the member countries of each group, through magnitudes such as Public Debt and productivity or linked volume indices of GDP, calculated from the recommendations of the European System of Accounts (SEC-2010).

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