Environmental taxation has been a permanent feature of the policy agenda over the past few
decades. It has represented about 2.5 percent of GDP and 6 percent of total taxation in the …

The corporate income tax is permanently under debate in recent decades with respect to
coordination and competition issues, including the race-to-the-bottom hypothesis, and the …

We study the degree of convergence or divergence in fiscal decentralization in the
European Union over the period 1995–2015 using a club convergence approach. First, we …

Green agricultural development opens up a feasible way for China to construct sustainable
communities and promote rural revitalization strategies. However, a clear gap on the subject …

We study the fiscal decentralisation patterns in OECD countries through a club convergence
approach. Our analysis covers 30 countries spanning 1995 to 2018 and considers the …

Tax mixes are important components of welfare systems, affecting income inequality, labour
market outcomes and economic performance. Still, they are relatively under-examined in the …

The paper examines the convergence of tax systems in Central and Eastern European
countries (CEECs) over the period 1995–2018. Due to the increasing impact of tax …

Bu çalışma, ülkelerin vergi gayreti performansını kulüp yakınsama analizi temelinde
incelemektedir. Çalışmada vergi gayreti, vergi gelirlerinin gayrisafi yurtiçi hasılaya oranı …

Este artículo analiza la convergencia e interdependencia de los impuestos ambientales en
EU-28 desde 1998 hasta 2018. Nuestros resultados evidencian una falta de integración …

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 …