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...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Gaspar, Vitor
Weitere Verfasser: Jaramillo, Laura, Wingender, Philippe
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2016.
Schriftenreihe:IMF Working Papers; Working Paper ; No. 2016/234
Online Zugang:Full text available on IMF