Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries
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资源简介：
This paper examines the relationship between tax structures and economic growth by entering indicators of
the tax structure into a set of panel growth regressions for 21 OECD countries, in which both the
accumulation of physical and human capital are accounted for. The results of the analysis suggest that
income taxes are generally associated with...
