Taxation and Economic Performance
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/taxation-and-economic-performance_668811115745.html
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资源简介：
This paper reviews the theoretical and empirical literature on the effects of taxation on economic performance, adds marginally to the empirical literature, and draws conclusions for tax policy in OECD countries. Key issues covered are how, in open OECD economies, taxes may have affected economic performance via their effects on capital and labour...
