Local taxation in the EU: A convergence study
In this note we study the convergence of local taxation in the EU-15 for 1975-2015 and two sub-periods, 1975-1994 and 1995-2015. Through a sigma convergence analysis, we find evidence of convergence for 1975-2015 and 1995-2015 but divergence for 1975-1994. In a club convergence approach, the countr...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
AECR
2019-12-01
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| Series: | Investigaciones Regionales - Journal of Regional Research |
| Online Access: | https://recyt.fecyt.es/index.php/IR/article/view/68004 |
| Summary: | In this note we study the convergence of local taxation in the EU-15 for 1975-2015 and two sub-periods, 1975-1994 and 1995-2015. Through a sigma convergence analysis, we find evidence of convergence for 1975-2015 and 1995-2015 but divergence for 1975-1994. In a club convergence approach, the countries are clustered into two clubs in the overall sample, while in the sub-periods we identify two and three clubs and divergent countries.
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| ISSN: | 1695-7253 2340-2717 |