In this study, we investigate the relationship between tax avoidance and earnings
management in the largest five European Union economies by using artificial neural …

This paper explores the convergence of public expenditures and revenues in the EU28 by
applying the panel cluster convergence methodology to updated quarterly data for the …

A higher tax burden in individual countries need not always deter investors from investing
profitably. Countries use tax burden levels in the form of changes in tax rates to attract …

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 …

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 …

Corporate income tax significantly affects the overall amount of government tax revenue. In
spite of the attention being paid to many macroeconomic indicators (eg GDP, inflation …

In the present study, we investigate the determinants of the effective corporate tax rate of
some of the European Union (EU) member countries and other non-EU members. Only a …

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 …

The study seeks to explore and present the macroeconomic factors that drive Foreign Direct
Investments (FDI) in Nigera. It employed least square methods with model diagnostic tests …

This study seeks to underscore the extent to which macroeconomic vectors cause foreign
direct investment inflows using cointegration, vector error correction, impulse response …