Elena Villar Rubio

Convergence Analysis of Environmental Fiscal Pressure Across Eu-15 Countries

This paper analyses the convergence process of environmental fiscal pressure within the framework of the incipient process of economic globalisation and fiscal harmonisation. On the basis of data obtained from Eurostat for the 1987-2008 period, and taking the first fifteen members of the European Union as a reference, we have applied beta, sigma, and gamma-convergence tools to cross-section data. The results obtained have allowed us to verify the existence of convergence in environmental fiscal pressure, except in Denmark and the Low Countries, whose performance is quite different to the rest of the countries due to their high levels of environmental fiscal pressure.