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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書目詳細資料
主要作者: Gaspar, Vitor
其他作者: Jaramillo, Laura, Wingender, Philippe
格式: 雜誌
語言:English
出版: Washington, D.C. : International Monetary Fund, 2016.
叢編:IMF Working Papers; Working Paper ; No. 2016/234
在線閱讀:Full text available on IMF