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Tax burden convergence in Europe

Author

Listed:
  • SOSVILLA RIVERO, Simón

    (FEDEA and Universidad Complutense de Madrid)

  • GALINDO, M. Ángel

    (Universidad Complutense de Madrid)

  • ALONSO MESEGUER, Javier

    (FEDEA)

Abstract

This paper studies the degree of convergence in tax burden registered in the European Union during the 1967-95 period. To that end, OECD data is used, and the traditional cross-sectional convergenceindicators are examined. Este trabajo estudia el grado de convergencia en la carga fiscal registrado en la Unión Europea durante el períod0 1967-1995. Para ello, a partir de datos de la OCDE, se examinan los indicadores tradicionales de convergencia en datos de corte transversal.

Suggested Citation

  • SOSVILLA RIVERO, Simón & GALINDO, M. Ángel & ALONSO MESEGUER, Javier, 2001. "Tax burden convergence in Europe," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 17, pages 183-191, Abril.
  • Handle: RePEc:lrk:eeaart:17_1_1
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    References listed on IDEAS

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    1. Kenen,Peter B., 1995. "Economic and Monetary Union in Europe," Cambridge Books, Cambridge University Press, number 9780521558839.
    2. Javier Alonso & Miguel-Angel Galindo & Simon Sosvilla-Rivero, 1998. "Convergence in social protection benefits across EU countries," Applied Economics Letters, Taylor & Francis Journals, vol. 5(3), pages 153-155.
    3. Barro, Robert J, 1990. "Government Spending in a Simple Model of Endogenous Growth," Journal of Political Economy, University of Chicago Press, vol. 98(5), pages 103-126, October.
    4. Robert J. Barro, 1991. "Economic Growth in a Cross Section of Countries," The Quarterly Journal of Economics, Oxford University Press, vol. 106(2), pages 407-443.
    5. Jacob Frenkel & Assaf Razin, 1996. "Fiscal Policies and Growth in the World Economy," MIT Press Books, The MIT Press, edition 3, volume 1, number 0262561042, January.
    6. Friedman, Milton, 1992. "Do Old Fallacies Ever Die?," Journal of Economic Literature, American Economic Association, vol. 30(4), pages 2129-2132, December.
    7. Dowrick, Steve, 1996. "Estimating the Impact of Government Consumption on Growth: Growth Accounting and Endogenous Growth Models," Empirical Economics, Springer, vol. 21(1), pages 163-186.
    8. D. Fiaschi, 1996. "Fiscal policies and growth," Working Papers 261, Dipartimento Scienze Economiche, Universita' di Bologna.
    9. Quah, Danny, 1993. " Galton's Fallacy and Tests of the Convergence Hypothesis," Scandinavian Journal of Economics, Wiley Blackwell, vol. 95(4), pages 427-443, December.
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    Citations

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    Cited by:

    1. Țibulcă Ioana Laura, 2015. "Does Fiscal Convergence Lead to tax Convergence? Evidence from the Eurozone," Scientific Annals of Economics and Business, De Gruyter Open, vol. 62(s1), pages 1-9, October.
    2. Vinokurov, Evgeny, 2010. "The System of Indicators of Eurasian Integration," MPRA Paper 22227, University Library of Munich, Germany.
    3. Apergis, Nicholas & Cooray, Arusha, 2014. "Tax revenues convergence across ASEAN, Pacific and Oceania countries: Evidence from club convergence," Journal of Multinational Financial Management, Elsevier, vol. 27(C), pages 11-21.
    4. Vinokurov, Evgeny, 2009. "Systema Indikatorov Evraziyskoy Integracii
      [The System of Indicators of Eurasian Integration]
      ," MPRA Paper 20914, University Library of Munich, Germany.

    More about this item

    Keywords

    Fiscal coordination; convergence; European Union.;

    JEL classification:

    • F42 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - International Policy Coordination and Transmission
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • O52 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Europe

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