Government spending efficiency on economic growth: roles of value-added tax
This study examines the impact of government spending efficiency on the economic growth of 115 countries with the value-added tax (VAT) system. We seek to examine the moderating role of the VAT system on the relationship between public spending efficiency and the economic growth. Using Generalized...
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| Format: | Article |
| Language: | English English English English |
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Taylor and Francis
2017
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| Online Access: | http://irep.iium.edu.my/55882/ http://irep.iium.edu.my/55882/1/Government%20Spending%20Efficiency%20on%20Economic%20Growth%20Roles%20of%20Value%20added%20Tax.pdf http://irep.iium.edu.my/55882/7/55882_Government%20Spending%20Efficiency_MYRA.pdf http://irep.iium.edu.my/55882/8/55882_Government%20Spending%20Efficiency_SCOPUS.pdf http://irep.iium.edu.my/55882/9/55882_Government%20Spending%20Efficiency_WOS.pdf |
| _version_ | 1848784642001338368 |
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| author | Chan, Sok-Gee Ramly, Zulkufly Abd Karim, Mohd Zaini |
| author_facet | Chan, Sok-Gee Ramly, Zulkufly Abd Karim, Mohd Zaini |
| author_sort | Chan, Sok-Gee |
| building | IIUM Repository |
| collection | Online Access |
| description | This study examines the impact of government spending efficiency on the economic growth of 115 countries with the value-added tax (VAT) system. We seek to examine the
moderating role of the VAT system on the relationship between public spending efficiency and the economic growth. Using Generalized Method of Moments estimation based on two-step estimate, we found (1) government spending efficiency promotes economic growth, (2) the VAT
system is found to enhance the effect of an efficient government spending on the economic growth and (3) the moderating role of the VAT system is further enhanced by quality of democracy and legislative strength of the government. |
| first_indexed | 2025-11-14T16:40:29Z |
| format | Article |
| id | iium-55882 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English English English |
| last_indexed | 2025-11-14T16:40:29Z |
| publishDate | 2017 |
| publisher | Taylor and Francis |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-558822017-06-08T03:49:19Z http://irep.iium.edu.my/55882/ Government spending efficiency on economic growth: roles of value-added tax Chan, Sok-Gee Ramly, Zulkufly Abd Karim, Mohd Zaini HJ Public Finance HJ2240 Revenue. Taxation HJ7451 Expenditures. Government spending This study examines the impact of government spending efficiency on the economic growth of 115 countries with the value-added tax (VAT) system. We seek to examine the moderating role of the VAT system on the relationship between public spending efficiency and the economic growth. Using Generalized Method of Moments estimation based on two-step estimate, we found (1) government spending efficiency promotes economic growth, (2) the VAT system is found to enhance the effect of an efficient government spending on the economic growth and (3) the moderating role of the VAT system is further enhanced by quality of democracy and legislative strength of the government. Taylor and Francis 2017-02-19 Article PeerReviewed application/pdf en http://irep.iium.edu.my/55882/1/Government%20Spending%20Efficiency%20on%20Economic%20Growth%20Roles%20of%20Value%20added%20Tax.pdf application/pdf en http://irep.iium.edu.my/55882/7/55882_Government%20Spending%20Efficiency_MYRA.pdf application/pdf en http://irep.iium.edu.my/55882/8/55882_Government%20Spending%20Efficiency_SCOPUS.pdf application/pdf en http://irep.iium.edu.my/55882/9/55882_Government%20Spending%20Efficiency_WOS.pdf Chan, Sok-Gee and Ramly, Zulkufly and Abd Karim, Mohd Zaini (2017) Government spending efficiency on economic growth: roles of value-added tax. Global Economic Review: Perspectives on East Asian Economies and Industries, 46 (2). pp. 162-188. ISSN 1226-508X E-ISSN 1744-3873 http://www.tandfonline.com/doi/abs/10.1080/1226508X.2017.1292857?journalCode=rger20 10.1080/1226508X.2017.1292857 |
| spellingShingle | HJ Public Finance HJ2240 Revenue. Taxation HJ7451 Expenditures. Government spending Chan, Sok-Gee Ramly, Zulkufly Abd Karim, Mohd Zaini Government spending efficiency on economic growth: roles of value-added tax |
| title | Government spending efficiency on economic growth: roles of value-added tax |
| title_full | Government spending efficiency on economic growth: roles of value-added tax |
| title_fullStr | Government spending efficiency on economic growth: roles of value-added tax |
| title_full_unstemmed | Government spending efficiency on economic growth: roles of value-added tax |
| title_short | Government spending efficiency on economic growth: roles of value-added tax |
| title_sort | government spending efficiency on economic growth: roles of value-added tax |
| topic | HJ Public Finance HJ2240 Revenue. Taxation HJ7451 Expenditures. Government spending |
| url | http://irep.iium.edu.my/55882/ http://irep.iium.edu.my/55882/ http://irep.iium.edu.my/55882/ http://irep.iium.edu.my/55882/1/Government%20Spending%20Efficiency%20on%20Economic%20Growth%20Roles%20of%20Value%20added%20Tax.pdf http://irep.iium.edu.my/55882/7/55882_Government%20Spending%20Efficiency_MYRA.pdf http://irep.iium.edu.my/55882/8/55882_Government%20Spending%20Efficiency_SCOPUS.pdf http://irep.iium.edu.my/55882/9/55882_Government%20Spending%20Efficiency_WOS.pdf |