Francisco J. Delgado, Maria J. Presno, Francisco A. Blanco

Local taxation in the EU: A convergence study

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

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To cite this article

Delgado, F. ; Presno, M. ; Blanco , F. (2019). Local taxation in the EU: A convergence study. Investigaciones Regionales - Journal of Regional Research, 45, 263-271.