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Original Article

Economic and Institutional Determinants in Fiscal Pressure: An Application to the European Case

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Pages 573-592 | Published online: 08 Dec 2014

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Ana Rosa Fonseca-Díaz, Elena Fernández-Rodríguez & Antonio Martínez-Arias. (2019) Factores empresariales e institucionales condicionantes de la presión fiscal a nivel internacional. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 48:2, pages 224-253.
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Agustin Molina-Morales, Ignacio Amate-Fortes & Almudena Guarnido-Rueda. (2013) Social Expenditure in the European Union: Does Inequality Matter?. Journal of Economic Issues 47:3, pages 745-764.
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Marina Purina. (2021) Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies. European Financial and Accounting Journal 16:2, pages 05-28.
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Larissa Batrancea. (2021) An Econometric Approach Regarding the Impact of Fiscal Pressure on Equilibrium: Evidence from Electricity, Gas and Oil Companies Listed on the New York Stock Exchange. Mathematics 9:6, pages 630.
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Elena Fernández-Rodríguez, Roberto García-Fernández & Antonio Martínez-Arias. (2021) Business and institutional determinants of Effective Tax Rate in emerging economies. Economic Modelling 94, pages 692-702.
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Alina-Cristina Nuță & Florian-Marcel Nuță. (2020) Modelling the Influences of Economic, Demographic, and Institutional Factors on Fiscal Pressure Using OLS, PCSE, and FD-GMM Approaches. Sustainability 12:4, pages 1681.
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Leticia Gallego Valero, Encarnación Moral Pajares & Isabel Román Sánchez. (2018) The Tax Burden on Wastewater and the Protection of Water Ecosystems in EU Countries. Sustainability 10:1, pages 212.
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