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Tax Evolution in the EU: A Convergence Club Approach

Author

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  • Francisco J. Delgado
  • Maria J. Presno

Abstract

This paper investigates tax convergence in 15 European Union Members States using annual data from 1975 to 2011. We follow the proposal of Phillips and Sul (2007) to test the convergence club hypothesis, complemented with a preliminary sigma convergence study, and focusing on the tax burden and tax mix with the major OECD subdivisions. Our results suggest sigma convergence in all cases, but to different degrees. We identify convergence clubs, with several clusters in each tax category and differences between the whole sample and the two sub-periods analyzed, namely 1975-1994 and 1995-2011. Key words: Taxation, Sigma convergence, Club convergence, European Union.JEL: C33, E62, H20. U radu se istražuje konvergenciju poreza u 15 zemalja članica Evropske Unije koristeći godišnje podatke od 1975. do 2011. godine. Pratimo predlog koji su dali Peter C. B. Phillips i Donggyu Sul-a (2007) da testiramo hipotezu konvergencije klasa, upotpunjenu preliminarnom studijom sigma konvergencije i fokusirajući se na poresko opterećenje i poreske mikseve sa glavnim podelama OECD-a. Naši rezultati ukazuju na sigma konvergenciju u svim slučajevima, ali u različitim stepenima. Možemo identifikovati klase konvergencije, sa nekoliko klastera u svakoj kategoriji poreza i razlike između celog uzorka i dva pod-perioda koja su analizirana, konkretno 1975-1994 i 1995-2011. Ključne reči: Oporezivanje, Sigma konvergencija, Konvergencija klasa, Evropska Unija.

Suggested Citation

  • Francisco J. Delgado & Maria J. Presno, 2017. "Tax Evolution in the EU: A Convergence Club Approach," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 64(5), pages 623-643.
    • Handle: RePEc:voj:journl:v:64:y:2017:i:5:p:623-643:id:426
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    More about this item

    Keywords

    taxation; sigma convergence; club convergence; European Union;
    All these keywords.

    JEL classification:

    • C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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