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Links Between Tax Regimes And Political Regimes In European Union Countries In The Period 2000-2019

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  • AILINCA, Alina Georgeta

    (Centre for Financial and Monetary Research “Victor Slavescu”, N.I.E.R., Romanian Academy, Bucharest, Romania)

Abstract

Focusing on the countries of the European Union, the article aims to track the behavior of fiscal variables (e.g., revenues, expenditures, budget deficit, public debt) and the variation of tax regimes in terms of personal income (flat rate vs. progressive rate) depending on the form of government of each country and more precisely of the political position of the governments in power in the EU28 countries for the period 2000-2019. The results can be useful for a better understanding of the links between political and fiscal governance in the European Union countries and can provide answers for the most appropriate fiscal-budgetary conduct of the general government.

Suggested Citation

  • AILINCA, Alina Georgeta, 2020. "Links Between Tax Regimes And Political Regimes In European Union Countries In The Period 2000-2019," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 8(1), pages 6-14, October.
    • Handle: RePEc:vls:rojfme:v:8:y:2020:i:1:p:6-14
    as

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    References listed on IDEAS

    as
    1. Vergne, Clémence, 2009. "Democracy, elections and allocation of public expenditures in developing countries," European Journal of Political Economy, Elsevier, vol. 25(1), pages 63-77, March.
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    3. Block, Steven A., 2002. "Political business cycles, democratization, and economic reform: the case of Africa," Journal of Development Economics, Elsevier, vol. 67(1), pages 205-228, February.
    4. Alberto Alesina & Nouriel Roubini & Gerald D. Cohen, 1997. "Political Cycles and the Macroeconomy," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262510944, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    tax taxation; politics; connections; European Union countries;
    All these keywords.

    JEL classification:

    • C58 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Financial Econometrics
    • D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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