Does fiscal convergence lead to tax convergence? Evidence from the Eurozone
Does fiscal convergence lead to tax convergence? Evidence from the Eurozone
Author(s): Ioana Laura ȚibulcăSubject(s): Economic policy, Transformation Period (1990 - 2010), Present Times (2010 - today), Fiscal Politics / Budgeting
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: taxation; sigma-convergence; fiscal convergence; eurozone;
Summary/Abstract: Taxation is a major factor in political, economic, social and fiscal policy decisions. The current study looks at the eurozone Member States in order to establish if fiscal convergence towards the Maastricht criteria leads to tax convergence. The research method is sigma-convergence based on three different variation measures (the coefficient of variation, the Gini coefficient and the Theil index). The overall tax burden is used to define national tax systems. The research period is 1995-2013.
Journal: Analele Ştiinţifice ale Universităţii »Alexandru Ioan Cuza« din Iaşi. Ştiinţe economice
- Issue Year: 62/2015
- Issue No: Spec
- Page Range: 1-9
- Page Count: 9
- Language: English