Convergence tests on tax burden and economic growth among China, Taiwan and the OECD countries

David Han-Min Wang

Physica A: Statistical Mechanics and its Applications, 2007, vol. 380, issue C, 278-286

Abstract: The unfolding globalization has profound impact on a wide range of nations’ policies including tax and economy policies. This study adopts the time series and cluster analyses to examine the convergence property of tax burden and per capita gross domestic product among Taiwan, China and the OECD countries. The empirical results show that there is no significant relationship between the integration process and fiscal convergence among countries. However, the cluster analyses identify that the group of China, Taiwan, and Korea was stably moving toward one model during the 1970s, 1980s and 1990s. And, the convergence of tax burden is found in the group, but no pairwise convergence exists.

Keywords: Cluster analysis; Convergence; Per capita GDP; Tax burden (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:phsmap:v:380:y:2007:i:c:p:278-286

DOI: 10.1016/j.physa.2007.02.046

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