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An analysis of regional tax convergence in the European Union


  • Ioana Laura ȚIBULCĂ

    (Bucharest University of Economic Studies, Romania)


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.

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  • Ioana Laura ȚIBULCĂ, 2015. "An analysis of regional tax convergence in the European Union," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(Special(I), pages 140-147.
  • Handle: RePEc:agr:journl:v:xxii:y:2015:i:special(ii):p:140-147

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    References listed on IDEAS

    1. Barry Eichengreen, 2010. "The Breakup of the Euro Area," NBER Chapters,in: Europe and the Euro, pages 11-51 National Bureau of Economic Research, Inc.
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    4. Andrei HREBENCIUC, 2010. "Public Debt Evolution in the Eurozone and the Need of Policy Coordination," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 8(9(549)), pages 53-62, August.
    5. Zsolt Darvas, 2013. "Banking system soundness is the key to more SME financing," Policy Contributions 785, Bruegel.
    6. Nicolas Veron, 2013. "A Realistic Bridge Towards European Banking Union," Policy Briefs PB13-17, Peterson Institute for International Economics.
    7. Daniel Gros & Dirk Schoenmaker, 2014. "European Deposit Insurance and Resolution in the Banking Union," Journal of Common Market Studies, Wiley Blackwell, vol. 52(3), pages 529-546, May.
    8. Zsolt Darvas & Silvia Merler, 2013. "The European Central Bank in the age of banking union," Policy Contributions 796, Bruegel.
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    taxation; convergence; tax burden; European Union.;


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