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The Causal Relationship Between Indirect Taxes and Expenditures: a Comparative Investigation of Greece, Spain and Portugal

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Author Info
Athena K. Kaliva, Radu Tunaru (Greek Permanent Representation to EU, Belguim)
Abstract

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Article provided by Lille Graduate School of Management in its journal Frontiers in Finance and Economics.

Volume (Year): 4 (2007)
Issue (Month): 2 (December)
Pages: 75-91
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Handle: RePEc:ffe:journl:v:4:y:2007:i:2:p:75-91

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Related research
Keywords: indirect taxation; expenditures; financial taxation; conintegration; Granger causality;

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Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
H50 - Public Economics - - National Government Expenditures and Related Policies - - - General

References listed on IDEAS
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  1. Johansen, Søren & Juselius, Katarina, 1992. "Testing structural hypotheses in a multivariate cointegration analysis of the PPP and the UIP for UK," Journal of Econometrics, Elsevier, vol. 53(1-3), pages 211-244. [Downloadable!] (restricted)
  2. Karageorgas, Dionysios, 1973. "The Distribution of Tax Burden by Income Groups in Greece," Economic Journal, Royal Economic Society, vol. 83(330), pages 436-48, June. [Downloadable!] (restricted)
  3. Barros, Pedro Pita, 2002. "Convergence and Information Technologies--The Experience of Greece, Portugal and Spain," Applied Economics Letters, Taylor and Francis Journals, vol. 9(10), pages 675-80, August. [Downloadable!] (restricted)
  4. Chiara Bronchi & José C. Gomes-Santos, 2001. "Reforming the Tax System in Portugal," OECD Economics Department Working Papers 302, OECD, Economics Department. [Downloadable!]
  5. Isabelle Joumard & Aristomène Varoudakis, 2000. "Options for Reforming the Spanish Tax System," OECD Economics Department Working Papers 249, OECD, Economics Department. [Downloadable!]
  6. John Creedy, 2001. "Indirect tax reform and the role of exemptions," Fiscal Studies, Institute for Fiscal Studies, vol. 22(4), pages 457-486., December. [Downloadable!]
  7. Johansen, Soren, 1988. "Statistical analysis of cointegration vectors," Journal of Economic Dynamics and Control, Elsevier, vol. 12(2-3), pages 231-254. [Downloadable!] (restricted)
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