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In this note we empirically revise the task of tax convergence in the European Union, paying attention to the possible effects derived from the deep economic crisis. For this purpose, beta and sigma convergence are estimated for the period 1965-2010 from OECD data with the main subdivisions generally used in the tax area. The results reported suggest the existence of overall convergence of the tax structure and the tax burden in the period 1965- 2010, but with clear nonlinearities, as the major advances took place up until the end of the 1980s.Economic convergence has received much attention in the last three decades, and has generally focused on per capita income, productivity or inflation rates. However, far fewer studies exist to date on fiscal convergence. In the European context, the advancing economic integration process, fiscal harmonization policy and tax competition-harmful or not-could reduce the gap amongst the national tax sets. In this note we study convergence in both the tax level and tax structure in the European Union over the period 1965-2010, paying special attention to more recent years in order to examine the effects of the economic crisis on reducing differences within the European tax system.
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