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Economic and Institutional Determinants in Fiscal Pressure: An Application to the European Case

Author

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  • Agustin Molina-Morales
  • Ignacio Amate-Fortes
  • Almudena Guarnido-Rueda

Abstract

The objective of this study has been to undertake an analysis of the economic and institutional determining factors of fiscal pressure in a group of European countries with different levels of economic development, recent history, or level of cooperation and integration among them. We have used a panel of data from 40 countries and a time period of eleven years. Apart from the variables generally used, we have introduced additional ones such as governing party ideology, rate of economic freedom of Euro-area countries, together with another set of institutional variables. Results obtained show that the purely economic model improves when institutional and geopolitical variables are included and, in this way, it is possible to see which countries governed by the left, belonging to the Euro-area or having been members of the Soviet block, and with economic freedom, are more liable to increase fiscal pressure.

Suggested Citation

  • Agustin Molina-Morales & Ignacio Amate-Fortes & Almudena Guarnido-Rueda, 2011. "Economic and Institutional Determinants in Fiscal Pressure: An Application to the European Case," Journal of Economic Issues, Taylor & Francis Journals, vol. 45(3), pages 573-592.
    • Handle: RePEc:mes:jeciss:v:45:y:2011:i:3:p:573-592
    DOI: 10.2753/JEI0021-3624450303
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    Cited by:

    1. Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2023. "Institutional determinants of the effective tax rate in G7 and BRIC countries," Economic Systems, Elsevier, vol. 47(2).
    2. Marina Purina, 2021. "Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2021(2), pages 05-28.
    3. Alina-Cristina Nuță & Florian-Marcel Nuță, 2020. "Modelling the Influences of Economic, Demographic, and Institutional Factors on Fiscal Pressure Using OLS, PCSE, and FD-GMM Approaches," Sustainability, MDPI, vol. 12(4), pages 1-12, February.
    4. Alvargonzález Rodríguez, Mercedes & Moreno Cuartas, Blanca & Ramos Carvajal, Carmen, 2018. "Determinants of income inequality reduction in the Latin American countries," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
    5. Larissa Batrancea, 2021. "An Econometric Approach Regarding the Impact of Fiscal Pressure on Equilibrium: Evidence from Electricity, Gas and Oil Companies Listed on the New York Stock Exchange," Mathematics, MDPI, vol. 9(6), pages 1-22, March.
    6. Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2021. "Business and institutional determinants of Effective Tax Rate in emerging economies," Economic Modelling, Elsevier, vol. 94(C), pages 692-702.
    7. Leticia Gallego Valero & Encarnación Moral Pajares & Isabel María Román Sánchez, 2018. "The Tax Burden on Wastewater and the Protection of Water Ecosystems in EU Countries," Sustainability, MDPI, vol. 10(1), pages 1-13, January.

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