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Fiscal Pressure In The Eu: An Econometric Approach


  • PETRIC Nicolae

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


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

    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.
    2. Isabel Narbón-Perpiñá & Maria Balaguer-Coll & Emili Tortosa-Ausina, 2019. "Evaluating local government performance in times of crisis," Local Government Studies, Taylor & Francis Journals, vol. 45(1), pages 64-100, January.
    3. Yu‐Bong Lai, 2019. "Tax havens, income shifting, and redistributive taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(1), pages 81-97, February.
    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.
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    More about this item


    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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