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...

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Main Authors: Francisco J. Delgado Rivero, Maria Jose Presno, Francisco A. Blanco Angel
Format: Article
Language:English
Published: AECR 2019-12-01
Series:Investigaciones Regionales - Journal of Regional Research
Online Access:https://recyt.fecyt.es/index.php/IR/article/view/68004
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spelling doaj-78fa665af7b4465f89f2eba28934935b2020-11-25T02:49:16ZengAECRInvestigaciones Regionales - Journal of Regional Research1695-72532340-27172019-12-014545Local taxation in the EU: A convergence studyFrancisco J. Delgado RiveroMaria Jose Presno0Francisco A. Blanco Angel1Universidad de OviedoUniversidad de Oviedo 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. https://recyt.fecyt.es/index.php/IR/article/view/68004
collection DOAJ
language English
format Article
sources DOAJ
author Francisco J. Delgado Rivero
Maria Jose Presno
Francisco A. Blanco Angel
spellingShingle Francisco J. Delgado Rivero
Maria Jose Presno
Francisco A. Blanco Angel
Local taxation in the EU: A convergence study
Investigaciones Regionales - Journal of Regional Research
author_facet Francisco J. Delgado Rivero
Maria Jose Presno
Francisco A. Blanco Angel
author_sort Francisco J. Delgado Rivero
title Local taxation in the EU: A convergence study
title_short Local taxation in the EU: A convergence study
title_full Local taxation in the EU: A convergence study
title_fullStr Local taxation in the EU: A convergence study
title_full_unstemmed Local taxation in the EU: A convergence study
title_sort local taxation in the eu: a convergence study
publisher AECR
series Investigaciones Regionales - Journal of Regional Research
issn 1695-7253
2340-2717
publishDate 2019-12-01
description 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.
url https://recyt.fecyt.es/index.php/IR/article/view/68004
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