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Convergence of fiscal pressure in the EU: a time series approach.
- Source :
- Applied Economics; 11/1/2011, Vol. 43 Issue 28, p4257-4267, 11p, 8 Charts, 1 Graph
- Publication Year :
- 2011
-
Abstract
- The study of fiscal convergence in the EU is a relevant issue in the context of economic integration and fiscal harmonization and we report new empirical evidence on this topic using a time series approach. We apply unit root and stationarity tests with an endogenous break for the study of long run, deterministic and stochastic convergence of the national tax burden taking Germany, the United Kingdom and the European average as benchmarks. Only the United Kingdom and Germany show long run convergence and few countries converge despite harmonization efforts and fiscal competition. [ABSTRACT FROM AUTHOR]
Details
- Language :
- English
- ISSN :
- 00036846
- Volume :
- 43
- Issue :
- 28
- Database :
- Complementary Index
- Journal :
- Applied Economics
- Publication Type :
- Academic Journal
- Accession number :
- 64391325
- Full Text :
- https://doi.org/10.1080/00036846.2010.491449