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收藏DataCite Commons2025-01-27 更新2025-05-07 收录
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https://figshare.com/articles/dataset/Data/28287458
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资源简介:
This study investigates the impact of tax change on economic development in an endogenous growth model incorporating corruption control variable. Further this paper explores the potential different impact of direct and indirect tax change on growth in diverse corruption environment within developing countries using Panel Generalized Method of Moments (GMM) method. Empirical estimation reveals that indirect tax (Tax on goods and services) has significant positive impact on growth in low corruption environment but not significant impact on sample of low corruption controlling countries (i.e., highly corrupted countries). Tax on income profit and capital gain is not robustly linked with economic growth in developing countries in both high and low corruption setting. Enhancing Corruption control positively impacts on growth in low corrupted countries. While tax structuring government policy focusing indirect tax revenue seems more beneficial for economic development in developing countries.
提供机构:
figshare
创建时间:
2025-01-27



