Tax Capacity and Growth : Is there a Tipping Point? /

Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We use two separate databases: a novel contemporary database c...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Gaspar, Vitor
مؤلفون آخرون: Jaramillo, Laura, Wingender, Philippe
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2016.
سلاسل:IMF Working Papers; Working Paper ; No. 2016/234
الوصول للمادة أونلاين:Full text available on IMF