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...

Deskribapen osoa

Xehetasun bibliografikoak
Egile nagusia: Gaspar, Vitor
Beste egile batzuk: Jaramillo, Laura, Wingender, Philippe
Formatua: Aldizkaria
Hizkuntza:English
Argitaratua: Washington, D.C. : International Monetary Fund, 2016.
Saila:IMF Working Papers; Working Paper ; No. 2016/234
Sarrera elektronikoa:Full text available on IMF