Are The Tax Mix And The Fiscal Pressure Converging In The European Union?
AbstractThis study investigates fiscal convergence in the European Union. Increasing economic integration and fiscal harmonisation policy justify the analysis of the convergence of the fiscal variables. In this note the tax mix, the total fiscal pressure and its three main components –taxes on income and profits, social security contributions, taxes on goods and services– are analysed. We employ the beta, sigma and gamma convergence approaches from the economic convergence literature and data for the period 1965-2003 from the OECD. The results suggest the existence of convergence of the tax mix and the total fiscal pressure in the overall period. Nevertheless, this process is not constant and takes place approximately between 1975 and 1990. Indeed, the convergence of the fiscal pressure is supported by the taxes on goods and services.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Instituto de Estudios Fiscales in its series Working Papers with number 11-06 Classification-JEL : E62, H87..
Date of creation:
Date of revision:
fiscal pressure; tax structure; convergence; European Union.;
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Quah, Danny T., 1996. "Empirics for economic growth and convergence," European Economic Review, Elsevier, vol. 40(6), pages 1353-1375, June.
- Fidel Picos Sánchez, . "Modelo Dual De Irpf Y Equidad: Un Nuevo Enfoque Teórico Y Su Aplicación Al Caso Español," Working Papers 8-04 Classification-JEL :, Instituto de Estudios Fiscales.
- José María Arranz & Carlos García-Serrano, . "¿Qué Ha Sucedido Con La Estabilidad Del Empleo En España?. Un Análisis Desagregado Con Datos De La Epa: 1987-2003(*)," Working Papers 4-04 Classification-JEL :, Instituto de Estudios Fiscales.
- Christophe Blot & Francisco Serranito, 2006. "Convergence of fiscal policies in EMU: a unit-root tests analysis with structural break," Applied Economics Letters, Taylor & Francis Journals, vol. 13(4), pages 211-216.
- Baumol, William J, 1986. "Productivity Growth, Convergence, and Welfare: What the Long-run Data Show," American Economic Review, American Economic Association, vol. 76(5), pages 1072-85, December.
- Miguel Ángel López García, .
"La Vivienda Y La Reforma Fiscal De 1998: Un Ejercicio De Simulación(*),"
7-04 Classification-JEL :, Instituto de Estudios Fiscales.
- Miguel-Angel López García, 2005. "La vivienda y la reforma fiscal de 1998: un ejercicio de simulación," Hacienda Pública Española, IEF, vol. 175(4), pages 123-147, december.
- G. E. Boyle & T. G. McCARTHY, 1999. "Simple measures of convergence in per capita GDP: a note on some further international evidence," Applied Economics Letters, Taylor & Francis Journals, vol. 6(6), pages 343-347.
- Gerry Boyle; & Thomas McCarthy, 1995.
"A Simple Measure of Beta-Convergence,"
Economics, Finance and Accounting Department Working Paper Series
n560495, Department of Economics, Finance and Accounting, National University of Ireland - Maynooth.
- Vicente Esteve & Simón Sosvilla & Cecilio Tamarit, . "Convergence in fiscal pressure across EU countries," Working Papers 97-10, FEDEA.
- Vicente Esteve & Simon Sosvilla-Rivero & Cecilio Tamarit, 2000. "Convergence in fiscal pressure across EU countries," Applied Economics Letters, Taylor & Francis Journals, vol. 7(2), pages 117-123.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Olga Cantó Sánchez) The email address of this maintainer does not seem to be valid anymore. Please ask Olga Cantó Sánchez to update the entry or send us the correct address.
If references are entirely missing, you can add them using this form.