IDEAS home Printed from https://ideas.repec.org/p/sek/iacpro/2604409.html
   My bibliography  Save this paper

Tax Convergence in the Eurozone

Author

Listed:
  • Ioana Laura Tibulca

    (Bucharest University of Economic Studies)

Abstract

Tax convergence is one of the major issues that EU policy makers have been constantly debating over the last years. The goal of this study is to establish the existence or lack of tax convergence among the EU Member States that are also part of the Eurozone and also to understand if their membership in the Eurozone has reinforced tax convergence trends or not. In this research, the overall tax burden is seen as a suitable proxy for the tax system of a country. The research database contains information for the 19 European countries that are part of the Eurozone. The main research method is sigma-convergence based on the coefficient of variation, on the Gini index and on the Theil index. Results are calculated for different sets of data: the current Eurozone countries (19 countries), the current Eurozone countries and Denmark (20 countries), the "old" Eurozone countries (countries that adopted the Euro before 2002 - 12 countries) . AcknowledgementThis work was cofinanced from the European Social Fund through Sectoral Operational Programme Human Resources Development 2007-2013, project number POSDRU/159/1.5/S/142115 ?Performance and excellence in doctoral and postdoctoral research in Romanian economics science domain?.

Suggested Citation

  • Ioana Laura Tibulca, 2015. "Tax Convergence in the Eurozone," Proceedings of International Academic Conferences 2604409, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iacpro:2604409
    as

    Download full text from publisher

    File URL: https://iises.net/proceedings/17th-international-academic-conference-vienna/table-of-content/detail?cid=26&iid=097&rid=4409
    File Function: First version, 2015
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    convergence; taxation; Eurozone; Gini index; Theil index;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • F30 - International Economics - - International Finance - - - General

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sek:iacpro:2604409. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klara Cermakova (email available below). General contact details of provider: https://iises.net/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.