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...
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| Altres autors: | , |
| Format: | Revista |
| Idioma: | English |
| Publicat: |
Washington, D.C. :
International Monetary Fund,
2016.
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| Col·lecció: | IMF Working Papers; Working Paper ;
No. 2016/234 |
| Accés en línia: | Full text available on IMF |