This paper contributes to the empirical literature on convergence by applying convergence model to components of government expenditures (by function) in EU15 during 1995-2010, using the data from United Nations Statistics Division. Moreover, we extend the traditional convergence model to allow...

The Energy Tax Directive recently proposed by the European Commission envisages to tax fuels based on their energy content. By raising prices for diesel to a level higher than that of petrol, this proposal would eliminate the price advantage currently enjoyed by diesel in most EU Member States....

This paper examines the direct effects of corporate tax on firm productivity along with the interaction effects of tax policy and R&D activity on productivity at firm level for over 13,062 firms during 2004-2011. Our main findings are first, that there is evidence for productivity convergence...