DOES FISCAL CONVERGENCE LEAD TO TAX CONVERGENCE? EVIDENCE FROM THE EUROZONE

Ioana Laura Tibulca

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.


Full text: PDF

Keyword(s)


taxation, sigma-convergence, fiscal convergence, eurozone

JEL Codes


H20, H30

References


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