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Fiscal Pressure In The Eu: An Econometric Approach

Author

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  • PETRIC Nicolae

    (Babeş-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania)

Abstract

This article assesses the impact of fiscal pressure through the relationship between direct taxes, indirect taxes and taxes received by the central government as a percentage of GDP, and personal income tax rates, corporate income tax rates and value added taxes using a country sample that includes members of the EU-28, Iceland and Norway. Empirical analyses use annual data from 2004 to 2016 and employ techniques to account for possible linear effects in fiscal policy actions. Results show that for all countries considered in the analyses there is a strong relationship between dependent variables and independent variables in four econometric models.

Suggested Citation

  • PETRIC Nicolae, 2019. "Fiscal Pressure In The Eu: An Econometric Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 189-199, December.
  • Handle: RePEc:ora:journl:v:1:y:2019:i:2:p:189-199
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    References listed on IDEAS

    as
    1. Singleton, Carl, 2019. "The public–private sector wage differential in the UK: Evidence from longitudinal employer–employee data," Economics Letters, Elsevier, vol. 174(C), pages 109-113.
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    4. Kottaridi, Constantina & Giakoulas, Dimitris & Manolopoulos, Dimitris, 2019. "Escapism FDI from developed economies: The role of regulatory context and corporate taxation," International Business Review, Elsevier, vol. 28(1), pages 36-47.
    5. Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019. "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 1-28.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    taxation; direct taxes; GDP; income tax; corporate tax;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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