Tax evolution in the EU: A convergence club approach
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...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Economists' Association of Vojvodina
2017-01-01
|
| Series: | Panoeconomicus |
| Subjects: | |
| Online Access: | http://www.doiserbia.nb.rs/img/doi/1452-595X/2017/1452-595X1700020D.pdf |