Tax rates and economic growth in the OECD countries
Опубликовано на портале: 14-11-2003
Economic Inquiry. 2001. No. 39. P. 44-57.
This article proposes refined econometric estimates of effective marginal income tax rates for 23 OECD countries from 1951 to 1990. Panel regressions find such measures negatively correlated with economic growth. These results are consistent with endogenous growth theories and opposite to those of most empirical literature, which relies on measures of effective average tax rates. The negative correlation is also robust to consideration of other growth determinants.
Journal of the Royal Statistical Society. Series B (Methodological). 1975. Vol. 37. No. 2. P. 149-192.
Reforming Tax Systems: Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union
IMF Working Paper Series. 2003. Vol. 03. No. 173.