Política fiscal e crescimento económico
: o caso dos GIIPS

  • Ricardo Filipe Silva Pereira (Student)

Student thesis: Master's Thesis


This research focus tries to understand the impacts on economic growth given by the fiscal average pressure and the variation of progressive tax rates. How the central government, through fiscal policy, can directly affect the various economic agents. For this, we use economic panel data for Greece, Italy, Ireland, Portugal and Spain (GIIPS) over the period from 1980 to 2020, in 5 years’ time series. We conclude that the average fiscal pressure tax has a negative impact on economic growth in the countries under analysis, with a significance level of 1%, that is, increasing the tax burden by 1 percentage point decreases economic growth between 0,412 and 0,429 percentage points. Progressivity, on the other hand, has no statistically relevant impact on economic growth.
Date of Award7 Dec 2021
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Luisa Anacoreta Correia (Supervisor) & Ricardo Ribeiro (Co-Supervisor)


  • Progressivity
  • Economic growth
  • Marginal taxes and averages taxes


  • Mestrado em Auditoria e Fiscalidade

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