Advanced empirical research based on structural equation modeling (SEM) regarding the impact of tax revenue on GDP dynamics at EU-28 level

Cristi Spulbar (), Mohammad Ehsanifar, Ramona Birau, Arezoo Babaie and Daniel Iulius Doagă
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Mohammad Ehsanifar: None
Ramona Birau: None
Arezoo Babaie: None
Daniel Iulius Doagă: None

Scientific Annals of Economics and Business (continues Analele Stiintifice), 2021, vol. 68, issue 3, 285 - 307

Abstract: The main objective of this empirical study is to investigate the impact of tax revenue on GDP dynamics at EU-28 level based on structural equation modeling (SEM). We applied structural equation modeling (SEM) which represents a multivariate statistical analysis technique used especially for analyzing structural relationships between measured variables and latent structures. Selected taxes are the following: environmental taxes, indirect taxes, social contributions, taxes on capital, taxes on labour, taxes on property, and direct taxes. The sample period includes a long time horizon during 2005-2017 for each member states of EU-28. Our empirical findings revealed the level of taxation exhibits an increased influence on GDP dynamics in case of EU-28 member states. JEL Codes - C3; E62; O47; O52

Keywords: taxation; structural equation modeling (SEM); economic growth; fiscal policy; GDP; regression analysis (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:aic:saebjn:v:68:y:2021:i:3:p:285-307:n:216

DOI: 10.47743/saeb-2021-0017

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