par Mourre, Gilles B.P. 
;Reut, Adriana
Référence International tax and public finance, 26, 1, page (198-223)
Publication Publié, 2019-02
;Reut, AdrianaRéférence International tax and public finance, 26, 1, page (198-223)
Publication Publié, 2019-02
Article révisé par les pairs
| Résumé : | Despite its relevance for fiscal policy, non-tax revenue is only defined by exclusion and it is an area that has been scarcely studied for developed economies. This study is an attempt to provide an analysis of this relevant component of government revenue, using comparable national accounts data. It assesses the size, composition and volatility of non-tax revenue in the European Union, and it explores, by means of panel data analysis, whether macroeconomic and fiscal conditions can explain the observed heterogeneity in non-tax revenue across the Member States. We also find that the relative variability of non-tax revenue is around three times higher than that of tax revenue, being a significant source of fiscal risk that is often overlooked. |
