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2017, vol. 64, br. 5, str. 623-643
Tax evolution in the EU: A convergence club approach
(naslov ne postoji na srpskom)
aUniversity of Oviedo, Faculty of Economics and Business, Department of Economics, Spain
bUniversity of Oviedo, Faculty of Economics and Business, Department of Applied Economics, Spain

e-adresafdelgado@uniovi.es, mpresno@uniovi.es
Ključne reči: Taxation; Sigma convergence; Club convergence; European Union
Sažetak
(ne postoji na srpskom)
This paper investigates tax convergence in 15 European Union member states using annual data from 1975 to 2011. We follow the proposal of Peter C. B. Phillips and Donggyu 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.
Reference
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.2298/PAN150723020D
objavljen u SCIndeksu: 09.03.2018.
Creative Commons License 4.0

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