An analysis of regional tax convergence in the European Union
The current study is a sigma-convergence approach to establishing whether there is any evidence of regional tax convergence in the European Union. The Member States of the European Union have been divided into four regions. The tax system of each Member State is defined using the annual overall tax burden. For each of the four regions, fiscal convergence is analyzed using the coefficient of variation and the Gini index. The results revealed the existence of certain tax convergence periods for each region, but did not lead to any distinct overall conclusions for the entire European Union.
Volume (Year): XXII (2015)
Issue (Month): Special(II) ()
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