Tax composition and growth: a broad cross-country perspective
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
[Washington, D.C.]
International Monetary Fund
c2012
|
| Series: | IMF working paper
WP/12/257 |
| Subjects: | |
| Online Access: | Volltext |
| Item Description: | Title from PDF title page (IMF Web site, viewed Nov. 14, 2012). - "Fiscal Affairs Department"--p. 2 of pdf. - "October 2012"--p. 2 of pdf "We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69 countries with at least 20 years of observations on total tax revenue during the period 1970-2009 -- 21 high-income, 23 middle-income and 25 low-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that increasing income taxes while reducing consumption and property taxes is associated with slower growth over the long run. We also find that: (1) among income taxes, social security contributions and personal income taxes have a stronger negative association with growth than corporate income taxes; (2) a shift from income taxes to property taxes has a strong positive association with growth; and (3) a reduction in income taxes while increasing value added and sales taxes is also associated with faster growth"--Abstract Includes bibliographical references (p. 19-20) |
| Physical Description: | 1 Online-Ressource |
| ISBN: | 9781475534733 1475534736 |
Staff View
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| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:13:50Z |
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| language | English |
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| spelling | Acosta Ormaechea, Santiago Leonardo Enrique Verfasser aut Tax composition and growth a broad cross-country perspective Santiago Acosta-Ormaechea and Jiae Yoo [Washington, D.C.] International Monetary Fund c2012 1 Online-Ressource txt rdacontent c rdamedia cr rdacarrier IMF working paper WP/12/257 Title from PDF title page (IMF Web site, viewed Nov. 14, 2012). - "Fiscal Affairs Department"--p. 2 of pdf. - "October 2012"--p. 2 of pdf "We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69 countries with at least 20 years of observations on total tax revenue during the period 1970-2009 -- 21 high-income, 23 middle-income and 25 low-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that increasing income taxes while reducing consumption and property taxes is associated with slower growth over the long run. We also find that: (1) among income taxes, social security contributions and personal income taxes have a stronger negative association with growth than corporate income taxes; (2) a shift from income taxes to property taxes has a strong positive association with growth; and (3) a reduction in income taxes while increasing value added and sales taxes is also associated with faster growth"--Abstract Includes bibliographical references (p. 19-20) BUSINESS & ECONOMICS / International / Taxation bisacsh Economic development fast Fiscal policy fast Taxation fast Steuer Wirtschaft Wirtschaftsentwicklung Taxation Fiscal policy Economic development Yoo, Jiae Sonstige oth International Monetary Fund Fiscal Affairs Department Sonstige oth http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=516443 Aggregator Volltext |
| spellingShingle | Acosta Ormaechea, Santiago Leonardo Enrique Tax composition and growth a broad cross-country perspective BUSINESS & ECONOMICS / International / Taxation bisacsh Economic development fast Fiscal policy fast Taxation fast Steuer Wirtschaft Wirtschaftsentwicklung Taxation Fiscal policy Economic development |
| title | Tax composition and growth a broad cross-country perspective |
| title_auth | Tax composition and growth a broad cross-country perspective |
| title_exact_search | Tax composition and growth a broad cross-country perspective |
| title_full | Tax composition and growth a broad cross-country perspective Santiago Acosta-Ormaechea and Jiae Yoo |
| title_fullStr | Tax composition and growth a broad cross-country perspective Santiago Acosta-Ormaechea and Jiae Yoo |
| title_full_unstemmed | Tax composition and growth a broad cross-country perspective Santiago Acosta-Ormaechea and Jiae Yoo |
| title_short | Tax composition and growth |
| title_sort | tax composition and growth a broad cross country perspective |
| title_sub | a broad cross-country perspective |
| topic | BUSINESS & ECONOMICS / International / Taxation bisacsh Economic development fast Fiscal policy fast Taxation fast Steuer Wirtschaft Wirtschaftsentwicklung Taxation Fiscal policy Economic development |
| topic_facet | BUSINESS & ECONOMICS / International / Taxation Economic development Fiscal policy Taxation Steuer Wirtschaft Wirtschaftsentwicklung |
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