Local taxation in the EUa convergence study

  1. Francisco J. Delgado 1
  2. Maria J. Presno 1
  3. Francisco A. Blanco 1
  1. 1 Universidad de Oviedo
    info

    Universidad de Oviedo

    Oviedo, España

    ROR https://ror.org/006gksa02

Revista:
Investigaciones Regionales = Journal of Regional Research

ISSN: 1695-7253,  2340-2717

Any de publicació: 2019

Número: 45

Pàgines: 263-271

Tipus: Article

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Altres publicacions en: Investigaciones Regionales = Journal of Regional Research

Resum

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.

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