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...

詳細記述

書誌詳細
第一著者: Gaspar, Vitor
その他の著者: Jaramillo, Laura, Wingender, Philippe
フォーマット: 雑誌
言語:English
出版事項: Washington, D.C. : International Monetary Fund, 2016.
シリーズ:IMF Working Papers; Working Paper ; No. 2016/234
オンライン・アクセス:Full text available on IMF