Tax burden convergence in Europe
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.
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Volume (Year): 17 (2001)
Issue (Month): (Abril)
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