Growth Effects of Income and Consumption Taxes : Positive and Normative Analysis /
The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which these taxes affect economic growth are discussed, and it is shown that in general the tax...
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Format: | Journal |
Language: | English |
Published: |
Washington, D.C. :
International Monetary Fund,
1995.
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Series: | IMF Working Papers; Working Paper ;
No. 1995/062 |
Online Access: | Full text available on IMF |