Convergence of fiscal pressure in the EUa time series approach

  1. Delgado Rivero, Francisco J. 1
  2. Presno Casquero, María José 1
  1. 1 Universidad de Oviedo
    info

    Universidad de Oviedo

    Oviedo, España

    ROR https://ror.org/006gksa02

Revista:
Papeles de trabajo del Instituto de Estudios Fiscales. Serie economía

ISSN: 1578-0252

Año de publicación: 2007

Número: 19

Páginas: 3-40

Tipo: Artículo

DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Papeles de trabajo del Instituto de Estudios Fiscales. Serie economía

Resumen

The study of fiscal convergence in the European Union is an interesting issue in the context of economic integration and fiscal harmonization and we report new empirical evidence on this topic through the time series approach. We use unit root and stationarity tests with an endogenous break for the study of long run, deterministic and stochastic convergence of the national fiscal pressure taking Germany, the United Kingdom and the European average as benchmarks. Only the United Kingdom and Germany present long run convergence and few countries converge with them despite harmonization efforts and fiscal competition.

Fuente de los datos: Dialnet