Tax policy and economic growth: does it really matter?

被引：27

作者：

Baiardi, Donatella ^{[1
]}

Profeta, Paola ^{[2
,3
]}

Puglisi, Riccardo ^{[4
]}

Scabrosetti, Simona ^{[3
,5
]}

机构：

[1] Univ Parma, Dept Econ, Parma, Italy

[2] Bocconi Univ, Milan, Italy

[3] Bocconi Univ, DONDENA Ctr, Milan, Italy

[4] Univ Pavia, Dept Polit & Social Sci, Pavia, Italy

[5] Univ Pavia, Dept Law, Pavia, Italy

来源：

INTERNATIONAL TAX AND PUBLIC FINANCE | 2019年 / 26卷 / 02期

关键词：

Economic growth; Taxation; Tax mix; OECD countries; EMPIRICS; TAXATION;

D O I：

10.1007/s10797-018-9494-3

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We study the relationship between per capita GDP, overall tax revenue and tax composition. We find that there is some evidence of a negative and statistically significant relationship between tax revenue and economic growth, while there are no robust relationships between revenue-neutral tax shifts and economic growth. The results hold in different samples of OECD countries for different time periods. We also identify different relationships between the short run and long run. Overall, our results cast doubts on the potential growth enhancing effects of a shift from direct to indirect taxation, with paramount consequences on tax policy.

引用

页码：282 / 316

页数：35

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