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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Detalhes bibliográficos
Autor principal: Gaspar, Vitor
Outros Autores: Jaramillo, Laura, Wingender, Philippe
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 2016.
Colecção:IMF Working Papers; Working Paper ; No. 2016/234
Acesso em linha:Full text available on IMF