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Are The Tax Mix And The Fiscal Pressure Converging In The European Union?

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  • Francisco J. Delgado Rivero (*)

    ()
    (Department of Economics. University of Oviedo)

Abstract

This 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.

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Paper provided by Instituto de Estudios Fiscales in its series Working Papers with number 11-06 Classification-JEL : E62, H87..

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Handle: RePEc:hpe:wpaper:y:2006:i:11

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Keywords: fiscal pressure; tax structure; convergence; European Union.;

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  1. 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.
  2. 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.
  3. 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.
  4. Quah, Danny T., 1996. "Empirics for economic growth and convergence," European Economic Review, Elsevier, vol. 40(6), pages 1353-1375, June.
  5. 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.
  6. 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.
  7. 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.
  8. 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.
  9. 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.
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