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- W226427397 abstract "This study investigates fiscal convergence in the European Union. Increasing economic integration and fiscal harmonisation policy justify the analysis of the convergence of the fiscal variables. In this note the tax mix, the total fiscal pressure and its three main components -taxes on income and profits, social security contributions, taxes on goods and services- are analysed. We employ the beta, sigma and gamma convergence approaches from the economic convergence literature and data for the period 1965-2003 from the OECD. The results suggest the existence of convergence of the tax mix and the total fiscal pressure in the overall period. Nevertheless, this process is not constant and takes place approximately between 1975 and 1990. Indeed, the convergence of the fiscal pressure is supported by the taxes on goods and services" @default.
- W226427397 created "2016-06-24" @default.
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- W226427397 date "2006-01-01" @default.
- W226427397 modified "2023-09-28" @default.
- W226427397 title "Are the tax mix and the fiscal pressure converging in the european union" @default.
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