English, Article, Journal or magazine article edition: ARE THE TAX MIX AND THE FISCAL PRESSURE CONVERGING IN THE EUROPEAN UNION? Francisco J. Delgado Rivero (*)

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Bookmark: http://trove.nla.gov.au/version/163390
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • ARE THE TAX MIX AND THE FISCAL PRESSURE CONVERGING IN THE EUROPEAN UNION?
Author
  • Francisco J. Delgado Rivero (*)
Physical Description
  • preprint
Notes
  • 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.
  • fiscal pressure, tax structure, convergence, European Union.
  • RePEc:hpe:wpaper:y:2006:i:11
Language
  • English
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