The growth effects of tax rates in the OECD
This paper explores the merits of macro- and micro-based tax rate measures within an open economy ‘fiscal policy and growth’ model. Using annual data for 15 OECD countries we find statistically small, non-robust long-run growth effects of macro-based average tax rates on capital income and consumpti...
| Main Authors: | , , |
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| Format: | Article |
| Published: |
Wiley
2014
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| Subjects: | |
| Online Access: | https://eprints.nottingham.ac.uk/29432/ |