Local taxation in the EU: A convergence study

Francisco Delgado (fdelgado@uniovi.es), Maria J. Presno (mpresno@uniovi.es) and Francisco A. Blanco (fdelgado@uniovi.es)
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Maria J. Presno: University of Oviedo
Francisco A. Blanco: University of Oviedo

INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, 2019, issue 45, 263-271

Abstract: 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.

Keywords: local taxation; European Union; sigma convergence; club convergence (search for similar items in EconPapers)
JEL-codes: E62 H20 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ris:invreg:0424

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