The convergence of taxation systems among the member states of the European Union has long\r\nbeen a major issue of debate. As the union continues to expand its borders, the convergence of the\r\ntax mix and of the fiscal pressure seemed to have been pushed aside in favor of other more pressing\r\nmatters. However, with the recent signing of the Treaty for a Fiscal Stability Pact by 25 of the\r\nmember states the question of fiscal convergence is once again in the limelight. In the current study,\r\nwith the help of cluster analysis techniques, we will focus on finding and describing tax\r\nconvergence tendencies in the European Union. We will not only show that taxation convergence\r\ntendencies exist among the member states, but we will also describe fiscal convergence groups and\r\nshow their evolution from 1965 up until the present.
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