Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/155585
Authors: 
Baiardi, Donatella
Profeta, Paola
Puglisi, Riccardo
Scabrosetti, Simona
Year of Publication: 
2017
Series/Report no.: 
CESifo Working Paper 6343
Abstract: 
We challenge the “OECD view” (Arnold et al. 2011) according to which a shift from direct to indirect taxation is associated with higher long-run economic growth. We study the relationships between per capita GDP, overall tax revenue and tax composition (in particular direct vs. indirect taxation). We can replicate the findings in Arnold et al. when focusing on the same sample of countries and time period, but not when adopting more cautious estimates of the standard errors. The results are not robust to adding countries and/or extending the time period under consideration. They also differ in the short- and long-run.
Subjects: 
economic growth
taxation
tax mix
OECD countries
JEL: 
E62
H20
P50
Document Type: 
Working Paper

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