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...

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Bibliographic Details
Main Authors: Delgado Francisco J., Presno Maria J.
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