Skip to main content
Have a personal or library account? Click to login
Tax Mix Convergence and Economic Performance in the EU27 Cover
Open Access
|Aug 2026

References

  1. Balasoiu, N., Chifu, I., & Oancea, M. (2023). Impact of direct taxation on economic growth: Empirical evidence based on panel data regression analysis at the level of EU countries. Sustainability, 15, 7146. https://doi.org/10.3390/su15097146
  2. Beyer, D., & Hinke, J. (2018). Sectoral analysis of the differences in profitability of Czech and German business ventures – An empirical benchmark study. E+M Ekonomie a Management, 21(1), 127–143. https://doi.org/10.15240/tul/001/2018-1-009
  3. Delgado, F. J., Fernández-Rodríguez, E., Martínez-Arias, A., & Presno, M. J. (2019). Club convergence in the corporate income tax: The case of European effective rates. Physica A: Statistical Mechanics and Its Applications, 523, 942–953. https://doi.org/10.1016/j.physa.2019.04.212
  4. Delgado, F. J., & Presno, M. J. (2011). Convergence of fiscal pressure in the EU: A time series approach. Applied Economics, 43(28), 4257–4267. https://doi.org/10.1080/00036846.2010.491449
  5. Di Sanzo, S., Bella, M., & Graziano, G. (2017). Tax structure and economic growth: A panel cointegrated VAR analysis. Italian Economic Journal, 3, 239–253. https://doi.org/10.1007/s40797-017-0056-0
  6. Eurostat. (2026). Government revenue by type of tax (gov_10a_taxag) and GDP per capita in PPS (sdg_08_10). Eurostat Database. https://ec.europa.eu/eurostat
  7. Kutasi, G., & Marton, Á. (2024). The optimal tax structure from GDP-growth perspective. Revista Finanzas y Política Económica, 16(1), 121–143. https://doi.org/10.14718/revfinanzpolitecon.v16.n1.2024.6
  8. Lacheb, V. H., Hinke, J., & Beyer, D. (2025). Impact of macroeconomic factors on the performance of EU27 firms. Management, 29(1), 745–766. https://doi.org/10.58691/man/207780
  9. Lacheb, V. H., Hinke, J., Scientific attention on relationship between tax mix and economic performance. Západočeská univerzita v Plzni, 2024. Dostupné také z: http://hdl.handle.net/11025/60404.
  10. Luo, W. (2023). Tax composition and economic growth in the age of demographic change. Policy Studies, 44(6), 786–805. https://doi.org/10.1080/01442872.2022.2096212
  11. Pereira, V. M. M. (2023). Tax structure and economic growth: Do OECD policy recommendations still make sense?
  12. Stoilova, D. G. (2023). The impact of tax structure on economic growth: New empirical evidence from Central and Eastern Europe. Journal of Tax Reform, 9(2), 181–196. https://doi.org/10.15826/jtr.2023.9.2.136
  13. Stoilova, D. G. (2024). Tax structure and economic growth: New empirical evidence from the European Union. Journal of Tax Reform, 10(2), 240–257. https://doi.org/10.15826/jtr.2024.10.2.167
Language: English
Page range: 6111 - 6122
Published on: Aug 19, 2026
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2026 Vladimíra Hedvika LACHEB, Jana HINKE, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution 4.0 License.