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Advanced empirical research based on structural equation modeling (SEM) regarding the impact of tax revenue on GDP dynamics at EU-28 level

Author

Listed:
  • Cristi Spulbar

    (None)

  • Mohammad Ehsanifar

    (None)

  • Ramona Birau

    (None)

  • Arezoo Babaie

    (None)

  • Daniel Iulius Doagă

    (None)

Abstract

The main objective of this empirical study is to investigate the impact of tax revenue on GDP dynamics at EU-28 level based on structural equation modeling (SEM). We applied structural equation modeling (SEM) which represents a multivariate statistical analysis technique used especially for analyzing structural relationships between measured variables and latent structures. Selected taxes are the following: environmental taxes, indirect taxes, social contributions, taxes on capital, taxes on labour, taxes on property, and direct taxes. The sample period includes a long time horizon during 2005-2017 for each member states of EU-28. Our empirical findings revealed the level of taxation exhibits an increased influence on GDP dynamics in case of EU-28 member states. JEL Codes - C3; E62; O47; O52

Suggested Citation

  • Cristi Spulbar & Mohammad Ehsanifar & Ramona Birau & Arezoo Babaie & Daniel Iulius Doagă, 2021. "Advanced empirical research based on structural equation modeling (SEM) regarding the impact of tax revenue on GDP dynamics at EU-28 level," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 68(3), pages 285-307, September.
    • Handle: RePEc:aic:saebjn:v:68:y:2021:i:3:p:285-307:n:216
    DOI: 10.47743/saeb-2021-0017
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    Cited by:

    1. Durdana Qaiser GILLANI & Muhammad Zahid NAEEM & Syed Muhammad Irtaza Haider KIRMANI & Ramona BIRAU & Petre Valeriu NINULESCU, 2023. "The Role of Energy Consumption and Economic Growth in Environmental Degradation in Asian Countries," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 68-72.

    More about this item

    Keywords

    taxation; structural equation modeling (SEM); economic growth; fiscal policy; GDP; regression analysis;
    All these keywords.

    JEL classification:

    • C3 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • O47 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Empirical Studies of Economic Growth; Aggregate Productivity; Cross-Country Output Convergence
    • O52 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Europe

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